The inventory on June $1$ and costs charged to work in progress$-$department A during June are as follows:

$3800$ units, $60\%$ completed $$60,400$

Direct materials, $32,000$ units $$378,000$

Direct Labor $$274,000$

Factory overhead $$168,000$

Total $$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 which were $85\%$ completed. All materials are added at the beginning of the process, and the first$-$in$,$ first$-$out cost flow method is used.

Determine the following $($Round unit cost data to four decimal places to minimize rounding differences$)$:

a$.$ Conversion equivalent units of production

b$.$ Conversion cost per equivalent unit $($Round to four decimal places.$)$

$

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 $30($Round your intermediate calculations and final answer to the nearest dollar.$)$