The following information applies to the questions displayed below. CircleD Fastener Corporation accumulates costs for its single product using process costing. Direct material is added at the beginning of the production process, and conversion activity occurs uniformly throughout the process. A partially completed production report for the month of June follows. Production Report For the Month of June Equivalent Units Percentage of Completion with Direct Material Conversion Physical Respect to Work in process, June 1 Units started during June Units 40,000 60,000 Conversion 44% Total units to account for 100,000 Units completed and transferred out during June Work in 62,000 38,000 62,000 38,000 62,000 27,740 process, June 30 73% Total units accounted for 100,000 Direct Material Conversion Totl S 137,300 582,600 $ 719,900 Work in Costs incurred during June process, June 1 397700 3,846,069 4,243,769 Total costs to account for $535,000 $4,428,669 $4,963,669