A company's Assembly department started processing 39,000 units in June. Production activity in both units and costs for the Assembly department's June activities follows. Percent Complete for Percent Direct Complete for Units Materials Conversion Beginning work in process inventory 5,000 70% 258 Units started this period 39 , 000 Units completed and transferred out 40, 000 Ending work in process inventory 4, 000 408 108 Production cost information for the Finishing department for the month of June follows. Cost of beginning work in process Direct materials $ 7, 350 Conversion 3, 125 $ 10, 475 Costs added this month Direct materials 96,975 Conversion 79, 470 176, 445 Complete this question by entering your answers in the tabs below. Required A Required B Required B Materials Conversion Using the FIFO method, calculate the equivalent units of production for direct materials for June. Equivalent units of production: FIFO method Direct Materials Units Percent Added EUP Total