uses the weighted$-$average method of process costing. The following information for June $2017$ is available.

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Read the requirements.

Requirement $1.$ Calculate equivalent units of transferred$-$in costs, direct materials, and conversion costs. $($Enter a $"0"$ for ar

$\backslash$table$[[,$Equivalent Units$],[,$Physical Units,Transferred$-$In$,$Direct,Conversion$],[,($tons$),$Costs,Materials,Costs$]]$

Work in process, beginning inventory $($June $1)$

Transferred in during June

To account for

Completed and transferred out during June

Work in process, ending inventory $($June $30)$

Accounted for

Equivalent units work done to date

Requirements

Calculate equivalent units of transferred$-$in costs, direct materials, and conversion costs.

Summarize the total costs to account for, and calculate the cost per equivalent unit for transferred$-$in costs, direct materials, and conversion costs.

Assign costs to units completed $($and transferred out$)$ and to units in ending work in process.

Data table

$\backslash$table$[[,$A$,$B$,$C$,$D$,,$E$],[1,,\backslash$table$[[$Physical Units$],[($tons$)]],\backslash$table$[[$Transferred$-$In$],[$Costs$]],\backslash$table$[[\backslash$table$[[$Direct$],[$Materials$]]]],,\backslash$table$[[$onversion$],[$Costs$]]],[2,$Work in process, beginning inventory $($June $1),85,76,500,0,$$$,25,500],[3,\backslash$table$[[$Degree of completion, beginning work in$],[$process$]],,100\%,0\%,,60\%$