The inventory at June 1 and the costs charged to Work in Process - Department 23 during the month of June are as follows:

Inventory in process, June 1

3,800 units, 80% completed ($25,000 Materials; $35,400 conversion) - $ 60,400

_{Costs added during June}

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, a total of 31,200 units were completed and transferred out to finished goods. Also, 32,000 units were placed into production during the month of June. On June 30, the inventory of work in process consisted of 4,600 units which were 40% 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:}

_{(a) the number of equivalent units for Conversion for production}

_{(b) conversion cost per equivalent unit and material cost per equivalent unit.}

_{(c) total cost for all finished goods completed during the month of June}

_{(d) total cost of work in process inventory at June 30}