Shamr The following information was available for the month of June. ock Industries uses process costing. All of the company's manufacturing activities take place in a single processing dep $ 90,000 30,000 40,000 Direct materials Direct labor Manufacturing overhead applied Total costs to account for in June The amounts of work in process at the beginning and end of the month were immaterial and assigned no dollar value. During June, 20,000 units were completed, of which 16,000 were sold on account at $20 per unit. Complete a production cost report for Shamrock Industries for the month of June. (Do not round intermediate calculations.) SHAMROCK INDUSTRIES Production Cost Report Part I. Physical Flow Total Units Inputs: Beginning WIP Started Units to account for Outputs: . Units Ending WIP Units accounted for Part II. Equivalent Units Direct Materials Conversion Costs Based on monthly input Beginning WIP