Costs for June $2017$:

Work in process, beginning inventory:

Compute the following using average method:

a$)$ Units completed and transferred out.

b$)$ Total cost to account for.

c$)$ Equivalent units with respect to direct materials and conversion costs.

d$)$ Cost per direct materials equivalent units and cost per conversion cost equivalent units.

e$)$ Total cost assigned to units completed and transferred out.

f$)$ Total cost assigned to units in ending inventory.