The general ledger of Oates Company has the following work in process account.

Work in Process-Finishing

6/1 Balance 8,000 Transferred out ?

6/30 Materials 1,800

6/30 Labor 3,800

6/30 Overhead 2,800

6/30 Balance ?

Production records show that there were 2,000 units in the beginning inventory, 50% complete, 8,000 units started, and 4,500 units transferred out. The beginning work in process had conversion costs of $3,150. The units in ending inventory were 60% complete. Materials are added at the beginning of the process.

(A) How many units are in process at June 30?

(B) What is the unit conversion cost for June?

(C) What is the conversion cost in the June 30th inventory??