The inventory at June 1 and costs charged to Work in Process-Department 60 during June are as follows: 3,800 units, 60% completed Direct materials, 32,000 units $ 60,400 378,000 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 that were 85% 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: a. Equivalent units of production for conversion cost. (Round to the nearest whole unit.) Units b. Conversion cost per equivalent unit. (Round to four decimal places.) $ per equivalent unit c. Total and unit cost of finished goods started in prior period and completed in the current period. Total cost (Round to the nearest dollar.) Unit cost (Round to four decimal places.) $ d. Total and unit cost of finished goods started and completed in the current period. Total cost (Round to the nearest dollar.) Unit cost (Round to four decimal places.) e. Total cost of work in process inventory, June 30. (Do not round intermediate calculation; Round to the nearest dollar.)