Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses weightedaverage costing.

Data for the Assembly Department for June 2017 are:

Work in process, beginning inventory 350 units (60 % complete )

Units started during June 1030 units

Work in process, ending inventory: 220 units (75% complete)

Cost for June 2017

Work in process, beginning inventory:

Direct materials $94,000 Conversion costs $140,000 Direct materials costs added during June $602,000 Conversion costs added during June $402,500

What is the total equivalent units in direct materials during June?

What is the total equivalent units in conversion cost during June?

What is the direct materials cost per equivalent unit during June?