The inventory at June 1 and costs charged to Work in Process-Department 60 during June are as follows: 3,800 units, 80% completed $59,040 Direct materials, 32,000 units 368,000 Direct labor Factory overhead Total cost to be accounted for 244,000 [188","000],[$859","040] 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 that were 40% completed. Inventories are costed by the weighted average method and materials are added throughout the process. Determine the following, presenting your computations: a. Equivalent units of production units b. Cost per equivalent unit $ per unit c. Cost assigned to finished goods com