Winter Lips produces a lo balm used for cold-weather sports. The baim is manufactured in a single processing department. No lip baim was in process on May 31 , and Winter started production on 20,000fp ba'm lubes during Juno. Oirect materials are added at the beginning of the procoss, but convorsion costs are incurred eventy throughout the process. Completed production for June totaled 15,000 units. The June 30 work in process was 30% of the way frrough the production process. Direct materials costing $5,800 wore placed in production during June, and direct labor of $9,400 and manulacturing overhead of $560 were assigned to the process. Read the reguirements Requirement 1. Fill in the time line for Wintar Lips. Requirement 2. Use the time line to help you compute the total equivalent units and the cost per equivalent unit for June. Winter Lips Lip Balm Department Equivalent Unit Computation Month Ended June 30 \begin{tabular}{|c|c|c|c|} \hline \multirow[b]{3}{*}{ Flow of Production } & \multirow{3}{*}{\begin{tabular}{c} Flow of \\ Physical \\ Units \end{tabular}} & \multicolumn{2}{|c|}{ Equivalent Units } \\ \hline & & Direct & Conversion \\ \hline & & Materials & Costs \\ \hline \multicolumn{4}{|l|}{ Units accounted for: } \\ \hline & & & \\ \hline \\ \hline & & & \\ \hline Total equivalent units & & & \\ \hline \end{tabular}