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Question (1): (7 marks) Answer the following questions using the information below: Apple Inc., American manufacturer of smartphones and computer software Beginning work in process was half converted as to labor and overhead. Direct materials are added at the beginning of the process. All conversion costs are incurred evenly throughout the process. Ending work in process was 50% complete. Beginning work in process 45,000 units Units started 75,000 units 114,000 Units completed units Beginning work-in-process direct materials Beginning work-in-process conversion Direct materials added during month Direct manufacturing labor during month Factory overhead $ 24,000 $ 7,200 $108,000 $42,000 $ 21,000 Required: 1. Using the weighted-average process costing method: a. Calculate the equivalent units for direct materials and conversion costs, respectively, for June 2020. (2 marks) b. Calculate cost per equivalent unit for direct materials and conversion costs, respectively for June, 2020. (2 marks) C. Calculate the total costs assigned to direct materials and conversion costs, respectively, for June 2020. (2 marks) 2. Prepare journal entry to record transferring WIP to finished goods. (1 mark)