Boston Company uses the weighted average method in its process-costing system. Operating data for the first processing department for September appear below for the physical flow of units, and for direct materials (DM) and conversion costs (CC). % of % of completion: completion: DM CC 60% 50% Beginning WIP inventory Started into production during September Ending WIP inventory Units 700 11,760 2,000 90% 70% Beginning WIP inventory Cost added during September $ $ DM 7,425$ 60,005$ CC 13,409 81,471 19 Compute the equivalent units of production for the processing department Direct materials Conversion 12.260 units 11,860 units . 12.960 units 12,760 units C. 12,460 units 13,760 units D. 10,460 units 10,460 units E. None of the above. 20 Determine the cost of WIP inventory ending balance: A. $ 27,000 B. $ 24,300 C. $ 18,900 D. $ 21,100 E. None of the above