The inventory at May 1 and costs charged to Work in Process - Department 60 during May are as follows: 3,800 units, 80% completed ($25,000 Materials, $35,400 conversion) $ 60,400 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, 32,000 units were placed into production and 31,200 units were completed, including those in inventory on May 1. On May 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) equivalent units of production for conversion cost (b) conversion cost per equivalent unit and material cost per equivalent unit. (c) total and unit cost of finished goods completed in the current period (d) total cost of work in process inventory at May 31 (e) total cost of work in process inventory at May 31