The Dexter Products Company manufactures a single product. Its operations are a continuing process carried on in two departments - machining and finishing. In the production process, materials are added to the product in each department without increasing the number of units produced. For the month of June, the company records indicated the following production statistics for each department: Machining Department Finishing Department Units in process, June 1... 0 0 Units transferred from preceding department 0 60,000 Units started in production... 80,000 0 Units completed and transferred out... 60,000 50,000 Units in process, June 30.... 20,000 8,000 Units spoiled in production - normal.. 0 2,000 *Percent of completion of units In process at June 30.... Materials Labor..... Overhead 60% 60% 50% 30% 25% 30% The units spoiled in production were discovered at the start of the process. Cost records showed the following charges for the month of June: Materials Labor.... Overhead Machining Department $240,000 140,000 Finishing Department P 88,500 141,500 65,000 25,700 (Note: For the unit cost, round to two (2) decimal places) QUESTION (a) What is the cost of the units transferred to the Finishing Department? QUESTION (b) What is the cost of the work-in-process inventory in the Machining Department? QUESTION (c) What is the cost of the units transferred to the Finished Goods Inventory? QUESTION (d) What is the cost of the work-in-process inventory in the Finishing Department? (For final answer: 1,000 No Peso Sign, No Letters, No Decimal)