Smith Clothing Pty Ltd is a manufacturer of winter clothes. It has a knitting Department and a Finishing Department. This exercise focuses on the Finishing Department. Direct materials are added at the end of the process. Conversion costs are added evenly during the process. Smith Clothing uses the weighted-average method for process costing. The following information for June 2023 is available: Physical units (car seats) Transferred-in costs Direct materials Conversion costs Work in process, beginning inventory (1 June) 75 $60,000 $0 $10,000 Degree of completion, beginning work in progress 100% 0% 60% Transferred in during June 135 Completed and transferred out during June 150 Work in process , ending inventory (30 June) 60 Degree of completion, ending work in process 100% 0% 75% Total costs added during June $120,000 $50,000 $60,000