Solex Company produces a high-quality insulation material that passes through two production processes. Data for June for the first process follow:

	Units	Completion with Respect to Materials			Completion with Respect to Conversion
Work in process inventory, June 1	74,000	65	%		30	%
Work in process inventory, June 30	54,000	40	%		20	%
Materials cost in work in process inventory, June 1				$	58,800
Conversion cost in work in process inventory, June 1				$	17,500
Units started into production					262,400
Units transferred to the next process					282,400
Materials cost added during June				$	400,240
Conversion cost added during June				$	252,244

1.	Assume that the company uses the weighted-average method of accounting for units and costs. Determine the equivalent units for June for the first process.

	Materials	Conversion
Equivalent units of production

2.	Compute the costs per equivalent unit for June for the first process. (Round your answers to 2 decimal places.)

	Materials	Conversion
Cost per equivalent unit	$	$

3.	Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process in June. (Round your intermediate calculations to 2 decimal places. Round your final answer to whole dollar amount.)

	Total
Cost of ending work in process inventory	$
Cost of units transferred to the next process	$