Shield Company had a beginning work-in-process inventory of 30,000 units on June 1. These units contained AED120,000 of direct materials and AED272,000 of conversion cost. The following data relate to activity during June:

Production completed (units) 70,000

Ending work in process, 60% complete (units) 20,000

Direct materials used AED240,000

Conversion cost AED695,600

Shield uses a weighted-average process-costing system. All materials are added at the start of manufacturing; in contrast, conversion cost is incurred evenly throughout production.

Required:

a. Compute the total equivalent units for direct material and conversion cost. (2 marks)

b. Compute the cost per equivalent unit of direct material and conversion cost. (2 marks)

c. Determine the cost of completed production. (2 marks)

d. Determine the cost of the June 30 work in process. (2 marks)