The inventory at June 1 and costs charged to Work in Process-Dept 60 during June are as follows:

3800 units, 60% completed 60400.00
Direct materials 32,000 units 378000.00
Direct Labor 274000.00
Factory Overhead 168000.00
Total cost to be accounted for 880400.00
During June 32000 units were placed into production and 31200 were completed, including those in inventory on June

1. On June 30, the inventory of work in process consisted of 4600 units which were 85% completed. Inventories are costed by the first in first out method and all materials are added at the beginning of the process

a. Find the equivalent units of production for conversion cost.
b. Find the conversion cost per equivalent unit.
c. Find the total and unit cost of finished goods started in prior period and completed in the current period.
d. Find the total and unit cost of finished goods started and completed in the current period.
e. Find the total cost of work in process inventory at June 30.