Welber Corporation had inventory at June 1 and costs charged to Work in Process-Department 60 during June as follows: Inventory, June 1 (3,800 units, 80% completed) Direct materials, 32,000 units Direct labor Factory overhead applied Total $60,400 368,000 244,000 188,000 $860,400 During June, 32,000 units were placed into production and 31,200 units were completed and transferred to finished goods, including those in inventory on June 1. On June 30, the inventory of work in process consisted of 4,600 units that were 40% completed. Inventories are costed by the average cost method, and all materials are added at the beginning of the process. Prepare a cost of production report for Department 60 for June, using the average cost method. Round cost per unit answers to four decimal places, if necessary. Round equivalent units and total cost to the nearest whole number. Welber Corporation Cost of Production Report-Department 60 For the Month Ended June 30 Equivalent Units of UNITS Whole Units Production Units to account for during production: Inventory in process, June 1 Received from Dept. 59 Total units accounted for by Dept. 60 Units to be assigned costs: Transferred to finished goods in June Inventory in process, June 30 (40% completed) Total units to be assigned costs Costs COSTS Cost per equivalent unit: Total costs for July in Dept. 61 Total equivalent units Cost per equivalent unit Ichio Costs assigned to production: Inventory in process, June 1 Direct materials, direct labor, and factory overhead incurred in June Total costs accounted for by Dept. 61 Costs allocated to completed and partially completed units: Inventory in process, June 30 (40% completed) Total units to be assigned costs Costs COSTS Cost per equivalent unit: Total costs for July in Dept. 61 Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, June 1 Direct materials, direct labor, and factory overhead incurred in June Total costs accounted for by Dept. 61 Costs allocated to completed and partially completed units: Transferred to finished goods in June Inventory in process, June 30 (round the value down to the nearest dollar) Total costs assigned by Dept. B $860,400