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

3,800 units, 75% completed ($26,000 materials, $33.000 cnversion)	$ 59,000
Direct materials, 30,000 units	178,000
Direct labor	164,000
Factory overhead	198,000
Total cost to be accounted for	$599,000

During June, 30,000 units were placed into production and 32,000 units were completed, including those in inventory on June 1. On June 30, the inventory of work in process consisted of 1,800 units that were 40% completed. Inventories are costed by the FIFO method and all materials are added at the beginning of the process. Determine the following, presenting your computations for partial points! Round to neasest penny.

a.	Equivalent units of production for conversion cost and material cost
b.	Conversion cost per equivalent unit and material cost per equivalent unit
c.	Total of units not finished during the current period
d.	What was the change in material and conversion equivalent unit costs from May?