The inventory at June 1 and costs charged to Work in ProcessDepartment 60 during June are as follows:

3,800 units, 80% completed ($25,000 materials, $35,400 conversion)		$60,400
Direct materials, 32,000 units		368,000
Direct labor		244,000
Factory overhead		188,000
Total cost to be accounted for		$860,400

During June, 32,000 units were placed into production and 31,200 units were completed, including those in inventory on June 1. On June 30, the inventory of work in process consisted of 4,600 units which were 40% completed. Inventories are costed by the average cost method and all materials are added at the beginning of the process.

Determine the following:

Round cost per unit answers to two decimal places, if necessary. Round equivalent units and total cost to the nearest whole number.

a. Equivalent units of production for conversion cost

b. Conversion cost per equivalent unit and material cost per equivalent unit.

Unit conversion cost	$
Material cost per unit	$

c. Total and unit cost of finished goods completed in the current period

Unit cost of finished goods completed:	$
Total cost of goods completed during the period:	$

d. Total cost of work in process inventory at June 30 $