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 40% completed. Inventories are coasted by the average cost method and all materials are added at the beginning of the process. Determine the following, presenting your computations:
(a) Equivalent units of production for conversion cost
(b) Conversion cost per equivalent unit and material cost per equivalent unit.
(c) Total and unit cost of finished goods completed in the current period
(d) Total cost of work in process inventory at June 30