The general ledger of Bates Company has the following work in process account in its Machining department WORK IN PROCESSMachining 6/1 Balance $12,000 6/30 Transferred out ? 6/30 Materials $27,000 6/30 Labor $15,200 6/30 Overhead $16,000 6/30 Balance ? Production records show that there were 2,000 units in beginning inventory, and they are 40% complete; 8,000 units started, and 6,000 units completed and transferred out. The beginning work in process had conversion costs of $4,000. The units in ending inventory were 70% complete. Materials are added at the beginning of the process. Answer the following questions. Show your complete work to get full credit. (a) How many units are in process at June 30? (b) What is the unit