B-20.02 Equivalent unit calculations Zeus Corporation produces cultured diamonds via a secretive process that grows the diamonds in a vac- uum chamber filled with a carbon gas cloud. The diamonds are produced in a single continuous process, and Zeus uses the weighted-average process costing method of accounting for production. The production process requires constant utilization of facilities and equipment, as well as direct labor by skilled technicians. As a result, direct labor and factory overhead are both deemed to be introduced uniformly throughout production. At the beginning of June, 20X9,4,000 diamonds were in process.During June, an additional 8,000 diamonds were started, and 7,000 diamonds were completed and transferred to finished goods