E5.27 Weighted average cost and FIFO: manufacturer LO5.2 The following data relate to Twilight Manufacturing Ltd: 5.3 During July, 133500 units were completed and transferred out. The equivalent units for July were as follows: Required: 1. Calculate each of the following amounts using weighted average process costing: (a) cost of goods completed during July (b) cost of the 31 July work in process inventory