ABC Industries manufactures specialized plastic boxes in two processes: Assembly and Finishing. In the Finishing Department, materials are added at the end of the process. The following data pertaining to the Finishing Department are given: Units Transferred-in Costs $11,650 Direct Materials $0 Conversion Costs $12,750 Work in process, July 1 10,000 Transferred-in 60,000 12,000 Work in process, July 31 Costs added during July $69,900 $35,200 $81,600 The conversion process on the beginning inventory is 30% complete and the ending inventory is one third complete. Weighted average method is used. (1) Determine the equivalent units for transferred-in, direct materials and conversion costs. (2) Determine the unit cost for transferred-in, the unit cost for direct materials and the unit cost for conversion costs (3) Determine the cost of goods transferred out. COST ACCOUNTING OH. LIN