Burton Company uses the weighted-average method in its process costing system. The Packaging Department started the month with 200 units in process, started 1,500 units, and had 150 units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly. The units in process at the end of the month are 20% complete with respect to conversion costs. The department incurred the following costs: Direct Materials Conversion Costs Total Beginning WIP Added this month $ 200 $3,200 500 5,820 $ 700 $ 9,020 4. How many units were completed and transferred out? a. 150 units b. 1,500 units c. 1,350 units Total $ 3,400 6,320 $ 9,720 d. 1,550 units 5. For conversion costs, the equivalent units of production are a. 1,700 units. b. 1,580 units. c. 1,500 units. 6. The cost per equivalent unit for direct materials is a. $2.00. b. $4.00. c. $8.00. d. 1,550 units. d. $14.00.