Beginning Work in Process Inventory, $0$ units

Units completed and transferred out, $37,800$

Units in ending Work in Process Inventory, $10,800$ that are $30\%$ complete for conversion costs

Materials are added only at the beginning of the process.

Compute equivalent units of production for both materials and conversion costs using the weighted$-$average method of process costing.

QUANTITIES

Units to be accounted for Conversion Costs

Work in Process Inventory, $\frac{1}{1}$

Started into production

Units accounted for

Completed and transferred out

Work in process, $\frac{1}{31}$

Total units