Tara Treasures had the following information on June $1$st:

Beginning Units: $20,000$

Units Added during the month: $50,000$

Units Completed $38,000$

Units NOT completed are $30\%$ complete as to Conversion Costs

All Direct Materials are added $100\%$ at the BEGINNING of the manufacturing process:

Beginning DM Costs $$50,000$

DM Costs added $$80,000$

Conversion Costs are incurred throughout the manufacturing process:

Beginning Conversion Costs: $$75,000$

Conversion Costs Added: $$40,000$

REQUIRED:

A$.$ Prepare the Process Cost Schedule for the end of June.

B$.$ WHAT IS THE TOTAL COST PER UNIT?

C$.$ HOW MUCH COSTS SHOULD BE TRANSFERRED TO THE NEXT DEPARTMENT FOR THE $38,000$ COMPLETED UNITS.