The inventory on June 1 and costs charged to work in progress-department A during June...

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Accounting

The inventory on June 1 and costs charged to work in progress-department A during June are as follows:
3800 units, 60% completed $60,400
Direct materials, 32,000 units $378,000
Direct Labor $274,000
Factory overhead $168,000
Total $880,400
During June, 32,000 units were placed into production and 31,200 units were completed, including those in inventory on June 1. On June 30, the inventory of work in process consisted of 4,600 units which were 85% completed. All materials are added at the beginning of the process, and the first-in, first-out cost flow method is used.
Determine the following (Round unit cost data to four decimal places to minimize rounding differences):
a. Conversion equivalent units of production
b. Conversion cost per equivalent unit (Round to four decimal places.)
$
c. Total and unit cost of finished goods started in prior period and completed in the current period
Total cost (Round to the nearest dollar.)
Unit cost (Round to four decimal places.)
d. Total and unit cost of finished goods started and completed in the current period
Total cost (Round to the nearest dollar.)
Unit cost (Round to four decimal places.)
e. Total cost of work in process inventory, June 30(Round your intermediate calculations and final answer to the nearest dollar.)
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