4. When a job is completed but not sold, the accounts affected are a. Raw Materials and Work-in-process. b. Work-in-Process and Finished Goods. c. Work-in-process and Cost of Goods Sold. d. Finished Goods and Cost of Goods Sold. e. Finished Goods and Overhead Control 5. The following information is provided: Work in process, June 1 (20% complete) Started in June Work in process, June 30 (30% complete) Units 4,000 32,000 12,000 Materials are added at the beginning of the process. Equivalent units of production for conversion costs using the weighted average method would be a. 35,600 b. 34,800 c. 36,000 d. 27,600