The inventory at June 1 and costs charged to Work in Process - Department 60 during June are as follows: 3,800 units, 55% completed $ 60,400 Direct materials, 32,000 units 378,000 Direct labor 274,000 Factory overhead 168,000 Total cost to be accounted for $880,400 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 80% completed. Inventories are costed by the first-in, first-out method and all materials are added at the beginning of the process. Determine the following, presenting your computations (Prepare your computations using unit cost data to four decimal places, i.e. $4.4444, to minimize rounding differences): (a) equivalent units of production for conversion cost and material (b) conversion and material cost per equivalent unit (c) total and unit cost of finished goods started in prior period and completed in the current period (d)the material equivalent unit cost for beginning inventory if conversion equivalent unit costs did not change?