them in June. Ending inventory was $50\%$ complete as to conversion costs.

Compute $($a$)$ the equivalent units of work done in June, and $($b$)$ the total manufacturing cost per chip. Allocate the total costs between the completed chips and those in ending inventory.

Compute $($a$)$ the equivalent units of work done in June.

Enter the physical units in first, then calculate the equivalent units. $($Enter a $"0"$ for any zero balances.$)$