Tico Company uses a standard FIFO process costing system to account for its tortilla manufacturing process. The tortillas are packaged and sold by the dozen. The company has set the following standards for production of each one-dozen package:

Direct material—ingredients $0.35
Direct material—package 0.05
Direct labor 0.07
Overhead 0.13
Total cost $0.60

On June 1, the company had 7,200 individual tortillas in process; these were 100 percent complete as to ingredients, 0 percent complete as to the packaging, and 30 percent complete as to labor and overhead. One hundred forty four thousand tortillas were started during June and 147,960 were finished. The ending inventory was 100 percent complete as to ingredients, 0 percent complete as to the packaging, and 60 percent complete as to labor and overhead.

a. What were the equivalent units of production for June?

b. What was the cost of the packages transferred to Finished Goods Inventory during June?

c. What was the cost of the ending Work in Process Inventory for June?