The inventory at June 1 and costs charged to Work in Progress - Department 60 during June are as following. During June, 32,000 units were placed into production and 31, 200 units were completed, including inventory on June 1. On June 30, the inventory of work in process consisted of 4, 600 units which completed. Inventories are costed by the first-in, first-out method and all materials are added at the of the process. Determine the following, presenting your computations (Prepare your computations using unit four decimal places, i.e. $4.4444, to minimize rounding differences): (a) equivalent units of production for materials and conversion cost (b) Material and conversion cost per equivalent unit (c) total and unit cost of finished goods started in prior period and completed in the current period (beginning inventory) (d) total cost unit of finished goods started and completed in the current period (e) total cost of work in process ending inventory at June 30