1. Beginning work-in-process is 2,000 units; units completed is 44,000 units and ending work-in-progress is 3,000 units, which are 100% complete for materials and 50% complete for conversion costs. The beginning work-in-process inventory is 100% complete for materials and 50% complete for conversion. a. What are the equivalent units for material and conversion using the weighted average method? b. What are the equivalent units for materials and conversion using the FIFO method? Problem 2. Cost per equivalent unit is $2 for materials and $3 for conversion. There are no transferred-in costs and no spoilage. What is the cost of goods completed if 10,000 units are completed and 1,000 are in ending inventory? Problem 3. Abnormal spoilage is 100 units and normal spoilage is 400 units. Beginning work-in-process inventory consisted of 5,000 units; 20,000 units were started; and 22,000 units were completed this period. How many units are in ending work-in-process? Problem 4. The number of abnormal spoiled units is 300 and the cost per equivalent unit is $2 for materials and $3 foe conversion. The inspection point is at the end of processing. There are 600 units ending work-in-process and 200 normal spoiled units. What is the cost of spoilage shown separately on the cost report? Problem 5. There is no spoilage, the beginning work-in-process inventory is 6,000 units, and the ending work-in-process inventory is 4,000 units for the second department in a two department process. What is the number of units transferred in to the second department if good output of the second depart is 35,000