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The following information relates to the Assembly Department of Emserfuza Corporation for the month of June. Emserfuza uses a weighted-average process costing system. All materials

The following information relates to the Assembly Department of Emserfuza Corporation for the month of June. Emserfuza uses a weighted-average process costing system. All materials at Emserfuza are added at the beginning of the production process.

Work in process, June 1:4,000 Units, 40% complete conversion costs

Units started into pdoduction: 317,000 Units

Work in process, June 30: 10,000 Units, 90% complete conversion costs

On June 1, the work in process inventory account contained $6,400 of material cost and $4,400 of conversion cost. Cost per equivalent unit for Junewas $1.50 for materials and $2.80 for conversion costs.

What total amount of cost should be assigned to the units transferred out during June.

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