In June, 4,750 units were completed and transferred out of the mixing process at Mudslide Industries Ltd. The ending work-in-process inventory was 500 units, 40% complete as to conversion costs and 50% complete as to materials costs. The month’s charges were $19,800 for conversion costs and $25,000 for materials costs. There was no beginning inventory in June.

Required:

Does it matter whether the company uses FIFO or WACM to allocate costs? What is the value of the inventory at the end of June?