The inventory at June 1 and costs charged to Work in Process-Department 60 during June are as follows: During June, 32,000 units were placed into production and 31,200 units were completed, including those in inventory on June 1. On June 30, the inventory of work in process consisted of 4,600 units that were 40% completed. Inventories are costed by the weighted average method and all materials are added at the beginning of the process.Determine the following, presenting your computations:
a.Equivalent units of production for conversion cost
b.Conversion cost per equivalent unit and material cost per equivalent unit
c.Total and unit cost of finished goods completed in the current period
d.Total cost of work in process inventory at June 30

A(n) ________ is an acceptance of an agreement not to sue supported by consideration,which terminates one's right to continue any lawsuit,presently or in the future,on grounds described in the agreement.

A) accord and satisfaction
B) release
C) option
D) promissory estoppel