Zeus Corporation produces cultured diamonds via a secretive process that grows the diamonds in a vacuum chamber filled with a carbon gas cloud. The diamonds are produced in a single continuous process, and Zeus uses the weighted-average process costing method of accounting for production. The production process requires constant utilization of facilities and equipment, as well as direct labor by skilled technicians. As a result, direct labor and factory overhead are both deemed to be introduced uniformly throughout production.

- At the beginning of June, 20X9, 4,000 diamonds were in process. During June, an additional 8,000 diamonds were started, and 7,000 diamonds were completed and transferred to finished goods. - As of the beginning of the month, work in process was 80% complete with respect to materials and 60% complete with respect to conversion costs.

- As of the end of the month, work in process was 70% complete with respect to materials and 40% complete with respect to conversion costs.

Prepare a "unit reconciliation" schedule that includes calculations showing the equivalent units of materials, direct labor, and factory overhead for June.

1. How many total units exist at Ending Work-in-Process?

2. How many Equivalent units for Direct Material exist at Ending Work-in-Process?

3. How many Equivalent units for Factory Overhead exist at Ending Work-in-Process?

4. How many Equivalent units for Direct Labor exist at Ending Work-in-Process?