Trendy Clothing Inc. is a manufacturer of wiiter clothes. It has a knitting department and a finishing department. This exercise focuses on the finishing department. Direct materials are added at the end of this process and conversion costs are spread out evenly during the process. Trendy uses the weighted average method of process costing. The following information is available for June 2020: Physical Units. Transfer-in costs Direct material Conversion costs WIP, beginning units Transferred in in June 100 To Account for 160 Completed units 120 120 120 WIP, ending units 24 Total equivalent units 160 120 60 120 40 40 0 144 WIP beginning costs Costs added in June Total Costs $ 60,000 S117.000 $167,000 $ 0 $27.000 $27,000 $24,000 $62.400 $86,400 The costs of ending WIP Inventory in June of 2020 is