ONLY THE HIGHLIGHTED PORTION IS INCORRECT. CAN SOMEONE HELP?

Exercise 6-34 Equivalent Units; Weighted-Average and FIFO Equivalent Unit Cost Pablo Company calculates the cost for an equivalent unit of production using process costing. $ 44,000 17,600 $ 61,600 52,400 52,400 22,000 Data for June Work-in-process inventory, June 1: 22,000 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 $151,960 151,960 193,880 $345,840 Required: 1. Compute the cost per equivalent unit for both the weighted average and FIFO methods Weighted Average Cost per EU FIFO Cost per EU Direct materials 2.634 5.192 7.826 Conversion $ $ $ 2.900 5.663 Total cost 8.563