TrainA, traveling 40 mph,leavesWestford heading toward Eastford, 260 miles away. One hour afterTrainAleavesWestford,TrainB, traveling 70 mph,leavesEastford heading toward Westford.If you could only watch one TV show for the next year, what would it be?

2)The following information related to the work-in-process balance for Howard and Sons Construction Inc. as of June 1st:

Beginning work in process (units)	50,000
Direct materials in beginning work in process	$ 230,000
Conversion costs in beginning work in process	$ 193,000

The following data relate to activity during the month of June:

Units started	70,000
Production completed (units)	80,000
Direct materials used	$450,000
Conversion cost	$635,000

The company uses a weighted-average process-costing system. All materials are added at the start of manufacturing; in contrast, conversion cost is incurred evenly throughout production. At the end of the month, work in process is 100% complete with respect to direct materials and 70% with respect to conversion costs.

Required: A. Compute the total equivalent units for direct material and conversion cost. B. Compute the cost per equivalent unit of direct material and conversion cost. C. Determine the cost of completed production. D. Determine the cost of the June 30th work in process.