Answer:
a. The equivalent units of work done in June=   450,000
b. The total manufacturing cost per chip= $ 12.199= $ 12.2
Explanation:
a. The equivalent units of work done in June
Units Started                                                                  475,000
Units Completed                                                             425,000
Units still in Process completed 50% =  (50,000 * 50%) 25,000
The equivalent units of work done in June  =        450,000
b. The total manufacturing cost per chip
Direct material cost                 $935,750 
Conversion costs                 $4,554,000
The total manufacturing     $ 5489750
The total manufacturing cost per chip =   $ 5489750/450,000
   The total manufacturing cost per chip       = $ 12.199= $ 12.2