A company uses the weighted average method when preparing a process cost summary. All direct m added at the beginning of the process and direct labor and overhead are added evenly throughout the p company's production information is shown in the table below. hint Before beginning to answer the questions in this section, prepare the complete process summary data because there will be several questions. Beginning work in process, 100 units (100% added for materials and 60% added for labor and overhead) Direct materials $ 100 Direct labor 150 Factory overhead 150 Total beginning work in process balance $ 400 Costs incurred this period Direct materials (500 units started) $2,300 Direct labor 1,000 Factory overhead 1.000 Total costs incurred this period 4,300 Total costs to account for $4.700 Ending work in process, 200 units (100% added for materials and 30% added for labor and overhead) Units to account for are A. 600 B. 500 C. 400 D. 300 23. Units transferred out are A. 600 B. 500 C. 400 D. 300 24. Equivalent units of production for direct materials and conversion costs (direct labor and facto respectively, are A. 600 EUP for direct materials and 460 EUP for conversion costs B. 600 EUP for direct materials and 400 EUP for conversion costs C. 500 EUP for direct materials and 460 EUP for conversion costs D. 500 EUP for direct materials and 400 EUP for conversion costs 25. The cost per equivalent unit for direct materials and conversion costs (direct materials and fu respectively, is A. direct materials of $4.80 and conversion costs of $5.75 B. direct materials of $4.80 and conversion costs of $5.00 C. direct materials of $4.00 and conversion costs of $5.75 D. direct materials of $4.00 and conversion costs of $5.00 26. Cost assigned to units completed and transferred out (cost of goods manufactured) is A. $4,700 B. $3,600 C. $2,400 D. $2,300