Cixgax, Corporation makes Bubbles from Ooze using weighted average process costing. At the end of the period, they had the following data: Beginning units in WIP 1,000 Costs in Beginning WIP: Units started 7,000 DM $24,000 Units transferred out 7,400 Conversion $28,000 Current costs: DM $56,000 Conversion $53,400 Direct materials are added at the beginning of the process. Ending inventory is 75% complete for direct labor and manufacturing overhead. 20. How many equivalent units are used to calculate the unit cost of direct materials? ANSWER: (5 POINTS) 21. How many equivalent units are used to calculate the unit cost of conversion? ANSWER: (5 POINTS)