For each of the following independent cases, determine the units or equivalent units requested (assuming weighted-average costing).

a. Inthe beginning inventory, 4,100 units were 40 percent complete with respect to conversion costs.

During the period, 3,500 units were started. In the ending inventory, 3,250 units were 20 percent complete with respect to conversion costs. How many units were transferred out?

b. The beginning inventory consisted of 4,000 units with a direct materials cost of $14,200. The equivalent units, including beginning WIP amounted to 18,000 units. Ending inventory had 6,000 units that were 20 percent complete with respect to materials. The ending inventory had a direct materials cost assigned of $4,500. What was the total materials cost incurred this period?

c. The WIP Inventory account had a beginning balance of $1,900 for conversion costs. During the period, $18,100 in conversion costs were charged to WIP. Also during the period, $19,200 in costs were transferred out. Beginning inventory had 400 units, and 4,800 units were transferred out during the period. How many equivalent units are in the ending inventory?

d. During the period, 1,050 units were transferred into the department. The 1,600 units transferred out were charged to the next department at an amount that included $3,360 for direct materials costs.

The ending inventory was 25 percent complete with respect to direct materials and had a cost of

$630 assigned to it. How many units are in the ending inventory?