Data for June

Work$-$in$-$process inventory, June $1$: $19,000$ units

Direct materials: $100\%$ complete $ $38,000$

Conversion: $40\%$ complete $15,200$

Balance in work$-$in$-$process, June $1$ $ $53,200$

Units started during June $45,800$

Units completed and transferred out $45,800$

Work$-$in$-$process inventory, June $3019,000$