Walton, Incorporated, had 8,000 units of work-in-process inventory in Department A on October 1, 19X1. These units were 60% complete as to conversion costs. Direct materials are added at the beginning of the process. During the month of October, 34,000 units were started and 36,000 units completed. Walton had 6,000 units of work-in-process inventory on October 31, 19X1. These units were 80% complete as to conversion costs. By how much did the equivalent units for the month of October using the weighted average method exceed the equivalent units for the month of October using the first-in, first-out method? nju74

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Direct materials Conversion costs ADCB a 0 3,200 b 0 4,800 8,000 3,200 d 8,000 4.800