Collins Company has the following data for the Assembly Department for August:
Units in process at the beginning of August ....................... 900
Units started in August ............................................. 2,000
Units completed and transferred .................................. 2,100
Units in process at end of August .................................. 800
Conversion costs are added evenly throughout the process. The company uses the weighted-average method. Compute the equivalent units of production for direct materials and conversion costs for each independent scenario:
1. Units in process at the end of August are 20% complete; materials are added at the beginning of the process.
2. Units in process at the end of August are 80% complete; materials are added at the beginning of the process.
3. Units in process at the end of August are 20% complete; materials are added at the end of the process.
4. Units in process at the end of August are 80% complete; materials are added at the halfway point?