Theory and charged to work in Pre-Department of refoot 3.600.60% completed Directorials 12.000 Dect labor Factory overed tool to lead 560.400 270.000 214.000 168.000 560.400 During 32.000 2001 01.01 dy here the Din the food credited or do Tutal cost od to me The inventory lunel and costs charged to Work in Process-Department 60 during sure we as follows: 2,000 units, 60% completed Direct materials, 32.000 units Direct labor Factory overhead Total cost to be accounted for $ 60,400 378,000 274.000 168,000 S880,400 During June 12.000 units were placed into production and 1.200 units were completed, including those wtory on June 1. Onune 20 the tory of work in procent comedof. units which comed Inventariered by the first in first-out method and metal wedded the being of the proces Determine the following Round it cost data to four decimal 54.444, ta minime rounding from 2. Equivalent units of production for conversion com. Rund to the rest dolar) Conversion con prevalent units four decima) Tocal and how the goods and in prired and come in the current period Total (Round to the eart doiles) Unit cost Bound to four des d. Tunned goods and and comment on Total (Round the dela Unit cost and for all