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Chapter 16 Equivalent Units of Production Refer to the following information about the Finishing Department in the Davidson Factory for the month of June. Davidson Factory uses the weighted-average method of inventory costing. 70% Beginning Work in Process inventory: Physical units 5,000 units % complete for materials % complete for labor and overhead 25% Materials cost from May $7,350 Labor and overhead cost from May $3,125 Product started this period: Physical units 44,000 units Product completed and transferred out: Physical units 45,000 units Ending Work in Process inventory: Physical units 4,000 units % complete for materials 40% % complete for labor and overhead 10% Manufacturing costs for June: Materials $96,975 Labor and overhead $79,470 Compute the cost per equivalent unit for DM and Conversion costs, total cost of all units that vere completed and transferred to finished goods during June, and cost of ending work in process nventory