Data for June Work-in-process inventory, June 1: 26,000 units Direct materials: 100% complete Conversion: 40% complete Balance in work-in-process, June 1 Units started during June Units completed and transferred out Work-in-process inventory, June 30 Direct materials: 100% complete Conversion: 80% complete Costs incurred during June Direct materials Conversion costs Direct labor Applied overhead Total conversion costs $ 52,000 20,800 $ 72,800 61,200 61,200 26,000 $ 201,960 201,960 250,920 $ 452,880

Data for June Work-in-process inventory, June 1: 26,000 units Direct materials: 100% complete Conversion: 40% complete Balance in work-in-process, June 1 Units started during June Units completed and transferred out Work-in-process inventory, June 30 \begin{tabular}{r} $52,000 \\ 20,800 \\ \hline$72,800 \\ \hline \hline 61,200 \\ 61,200 \\ 26,000 \end{tabular} Direct materials: 100% complete Conversion: 80% complete costs incurred during June Direct materials Conversion costs Direct labor Applied overhead Total conversion costs $201,960201,960250,920$452,880 Data for June Work-in-process inventory, June 1: 26,000 units Direct materials: 100% complete Conversion: 40% complete Balance in work-in-process, June 1 Units started during June Units completed and transferred out Work-in-process inventory, June 30 \begin{tabular}{r} $52,000 \\ 20,800 \\ \hline$72,800 \\ \hline \hline 61,200 \\ 61,200 \\ 26,000 \end{tabular} Direct materials: 100% complete Conversion: 80% complete costs incurred during June Direct materials Conversion costs Direct labor Applied overhead Total conversion costs $201,960201,960250,920$452,880