9 value: 3.63 points For each of the following independent cases, determine the units or equivalent units requested (assuming weighted-average costing). Required: a. Beginning inventory had 11,600 units 30 percent complete with respect to conversion costs. During the period, 11,300 units were started. Ending inventory had 9,400 units 20 percent complete with respect to conversion costs. How many units were transferred out? Units transferred out b. Beginning inventory consisted of 17,000 units with a direct materials cost of $52,800. The equivalent work represented by all direct materials costs in the WIP Inventory account amounted to 76,000 units. Ending inventory had 22,000 units that were 10 percent complete with respect to materials. The ending inventory had an $7,700 direct materials cost assigned. What was the total materials cost incurred this period? (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.) Total material cost