a.

Calculation of equivalent unit produced under FIFO;

Direct Material 1,000 x 90% + 200 = 1,100
Direct Labor 1,000 x 75% + 200 = 950
F.O.H 1,000 x 60% + 200 = 800
b. Per cost using FIFO;
Direct Material 60,000/1,100 = 54.54
Direct Labor 36,000/950 = 37.89
F.O.H 22,000/800 = 27.5
Total 119.93
c. Cost incurred on opening WIP during June 2019 FIFO;
Cost already incurred on opening WIP = 16000
Direct Material 1000 x 90%= 900 x54.54 = 49086
Direct Labor 1000 x 75%= 750 x 37.90 = 28417.5
F.O.H 1000 x 60%= 600 x 27.5 = 16500
Total = 110003.5
Cost of units put into the process during the period.
200x 119.93 = 23986
134000