Can you please explain how to do this problem the end of Jun

Can you please explain how to do this problem?

the end of June.

Manufacturing Inc. manufactures plastic thing-a-majigs. Materials are added at the beginning
of the production process and conversion costs are incurred uniformly. Production and cost
data for the month of June, 2016 are as follows.
	Production data			Units		Percent Complete
	Work in process units, June 1		2,425	58%
	Units started into production		6,200
	Work in process units, June 30		3,010
	Cost data
	Work in process, June 1
	Materials	$7,600
	Coversion costs	5,900		$13,500
	Direct materials			23,700
	Direct labor			15,850
	Manufacturing overhead		12,750
Instructions:
Prepare a production cost report for the month of June, making sure to show equivalent
units of production for materials and conversion costs, unit costs of production for materials
and conversion costs, and the assignment of costs to units transferred out and in process at
the end of June.

Solution

Reconciliation of production Units to be accounted Work in proces , June 1 2425 Started into production 6200 Total units to be accounted 8625 Accounted by Work in process , June 30 3010 Units completed and transferred * 5615 Total units accounted 8625 * Balancing number Out of the units completed and transferred of 5,615 2,425 units are from the beginning WIP and the balance are from the units started into production. Beginning WIP 2425 Started and completed 3190 Units completed and transferred 5615 Calculation of equivalent units of production Direct material Conversion Total units % Units % Units Work in process , June 1 2425 0 0 42% 1018.5 Started and completed 3190 100% 3190 100% 3190.0 Work in process , June 30 * 3010 100% 3010 50% 1505.0 Equivalent units 6200 5713.5 * As the percentage of completion is not provided it is assumed to be 50% Direct Conversion Material cost * Cost incurred during the month 23700 28600 Equivalent units 6200 5713.5 Cost per equivalent unit              3.82                  5.01 * Conversion cost is the sum of direct labor and manufacturing overhead. Cost allocation Direct material Conversion Total Eq. Units Cost per unit Amount Eq. Units Cost per unit Amount Cost Work in Process , June 1 0                  3.82 0 1018.5                  5.01 5098 5098 Started and completed 3190                  3.82 12194 3190                  5.01 15968 28162 Work in process , June 30 3010                  3.82 11506 1505                  5.01 7534 19040 Total 23700 28600 Cost of units transferred Direct Conversion Total Material Balance as at June 1 7600 5900 13500 Cost incurred in June:      On beginning work in process 0 5098 5098      On units started and completed 12194 15968 28162 Total cost of the units transferred out 19794 26966 46760 Value of the units in proces at the end of the month Direct material 11506 Conversion cost 7534 Cost incured on ending work in process 19040