annotations$)$ are for Joyner Company's processing department work$-$in

of June:

Beginning inventory $(700$ units, $40\%$ complete$)$

Direct materials.

Conversion costs.

Current period

Direct labor $........................................................................................................$

Manufacturing overhead applied.

Joyner uses the weighted average method. Materials are added at the beginning of the process and

conversion costs are incurred evenly throughout. Ending work$-$in$-$process is composed of $900$ units,

$70\%$ complete. Compute the following:

a$.$ Equivalent units for materials and conversion costs.

b$.$ Cost per equivalent unit for materials and conversion costs.

c$.$ Total cost assigned to the units transferred out.