For each of the following independent cases, determine the units or equivalent units requested $($assuming weighted$-$average costing$).$

Required:

Beginning inventory consisted of $64,000$ units with a direct materials cost of $$113,600.$ The equivalent work represented by all direct materials costs in the WIP Inventory account amounted to $288,000$ units. Ending inventory had $32,000$ units that were $60$ percent complete with respect to materials. The ending inventory had an $$30,720$ direct materials cost assigned. What was the total materials cost incurred this period?

Beginning inventory had $36,900$ units, $90$ percent complete with respect to conversion costs. During the period, $31,500$ units were started. Ending inventory was $45$ percent complete with respect to conversion costs and was assigned $$13,230$ in conversion costs. The conversion cost per equivalent unit was $$1\mathrm{.}47.$ How many units were transferred out?

During the period, $105,000$ units were transferred into the department. The $160,000$ units transferred out were charged to the next department at an amount that included $$216,000$ for direct materials costs. The ending inventory was $80$ percent complete with respect to direct materials and had a direct materials cost of $$40,500$ assigned to it$.$ How many physical units are in the ending inventory?

The WIP Inventory account had a beginning balance of $$28,500$ for conversion costs on items in process and, during the period, $$271,500$ in conversion costs were charged to it$.$ Also during the period, $$288,000$ in conversion costs were transferred out. There were $12,000$ units in the beginning inventory, and $144,000$ units were transferred out during the period. The units in ending work$-$in$-$process inventory are $40$ percent complete with respect to conversion costs. How many units were started this period?