Home:. PROCESS COSTING: Lint Linty uses a process cost system to manufacture Grape Fruit Juice. The following information summarizes operations related to Grape Fruit Juice the quarter ending June 30, 2007. Units Manufacturing Cost WIP Inventory, April 1 200 $100,000 Started during the quarter 800 Completed during the quarter 400 WIP Inventory, June 31 600 Costs added during the quarter $950,000 Beginning work-in-process inventory was 40% complete for direct materials. Ending work-in- process inventory was 50% complete for direct materials. Using the Weighted Average & FIFO methods, Find the following for June:-1. Equivalent units of production 2. Transfer out cost 3. Cost of Ending Inventory what were the equivalent units of production for June