The CEO of Rajos Manufacturing has asked you to compile production data for the assembly department for the month of June. The company uses a process cost accounting system. The department adds direct materials at the beginning of the process and incurs conversion costs uniformly throughout the process. During June, $$207,000$ of direct materials costs and $$97,500$ in conversion costs were charged to the department. The beginning Work in Process inventory was $$59,260$ on June $1,$ comprised of $$37,900$ of direct materials costs and $$21,360$ of conversion costs. The company employs the weighted$-$average method of process costing.

Other data for the month of June are as follows:Beginning Work in Process inventory, $6/124,000$units $(40\%$ complete$)$Units completed and transferred out$47,000$unitsEnding Work in Process inventory, $6/3032,000$units $(30\%$ complete$)$

Required:$1.$ How many physical units have to be accounted for in June?$[1$ mark$]2.$ What are the equivalent units of production for direct materials and for conversion costs for the month of June?$[2$ marks$]3.$ What is the direct material cost per unit?$[1$ mark$]4.$ What is the conversion cost per unit?$[1$ mark$]5.$ What is the total cost of the June $30$ work in process inventory?$[1$ mark$]$

Please show all calculations. Students will not receive any marks for the correct answer if supporting calculations are not provided