Trendy Clothing, Inc., is a manufacturer of winter 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 the process. Conversion costs are added evenly during the process. Suppose that Trendy uses the FIFO method. The following information for June 2017is available.

Requirement 1. Calculate equivalent units of work done in the current period (for transferred-in costs, direct materials, and conversion costs) to complete beginning work in process, to start and complete new units, and to produce ending work in process. (Enter a "0" for any zero balances.)

Data Table D B Physical Units Transferred-In (tons) Direct Materials E Conversion Costs 1 Costs 60 $ 45,000 $ 0$ 24,000 100% 0% 50% 100 2 Work in process, beginning inventory (June 1) 3 Degree of completion, beginning work in process 4 Transferred-in during June 5 Completed and transferred out during June 6 Work in process, ending inventory (June 30) 7 Degree of completion, ending work in process 8 Total costs added during June 120 40 100% 0% 75% $ 114,000 $ 27,000 $ 62,400 Equivalent Units Transferred-In Direct Physical Units Conversion (tons) Costs Materials Costs Work in process, beginning 60 100 Transferred-in during current period To account for Completed and transferred out during current period: From beginning work in process Started and completed 40 Work in process, ending Accounted for Equivalent units of work done in current period