At Bramble Company, materials are entered at the beginning of the production process. Bramble Company uses weighted-average process costing. Work in process inventories, with the percentage of work done on conversion, and production data for its Painting Department in selected months are as follows: Beg. Work in Process Inv. Month Units Percentage Completed July 0 Sept. 2,500 20% Compute the physical units for July. Beginning work in process inventory Started into production Total units to be accounted for Completed and transferred out Ending work in process inventory Total units accounted for End. Work in Process Inv. Units Completed and Percentage Transferred Out Units Completed 9,240 1,260 90% 7,560 4,200 70% July Compute the equivalent units of production for materials and conversion costs for September. Units accounted for Physical Units Completed and transferred out Work in process inventory, 9/30 Total equivalent units Equivalent Units of Production Materials Conversion Costs