AL-Hikmah co. manufactures a product passing by two departments. It's costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department, The FIFO method of process costing is used by AL-Hikmah co. The following data were for June 2020: Transferred-in Direct Conversion costs materials costs 100% complete 0% complete 90% complete Work in process. June 1 Transferred in during June Completed and transferred out Work in process, June 30 Cost of Work in process, June 1 Cost added during June 5000 units 15000 units 12000 units 8000 units ?? 100% complete $30000 $60000 75% complete $27000 $40500 $52000 Suppose Direct materials are added at the end of the process. Answer the following questions (1-3): units 1- How many units must be accounted for during June: units 2- what are the equivalent units of work done in June for conversion costs: 3- what is the transferred in costs per equivalent unit of work done in June