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

costing$).$

Required:

a$.$ Beginning inventory consisted of $64,000$ units with a direct materials cost of $$118,000.$ The equivalent work represented by all

direct materials costs in the WIP Inventory account amounted to $289,100$ units. Ending inventory had $37,500$ units that were

$60$ percent complete with respect to materials. The ending inventory had an $$36,000$ direct materials cost assigned. What

was the total materials cost incurred this period?

b$.$ Beginning inventory had $38,000$ units, $90$ percent complete with respect to conversion costs. During the period, $32,600$ units

were started. Ending inventory was $50$ percent complete with respect to conversion costs and was assigned $$20,000$ in

conversion costs. The conversion cost per equivalent unit was $$1\mathrm{.}25.$ How many units were transferred out?

c$.$ During the period, $105,000$ units were transferred into the department. The $208,000$ units transferred out were charged to

the next department at an amount that included $$260,000$ for direct materials costs. The ending inventory was $80$ percent

complete with respect to direct materials and had a direct materials cost of $$44,375$ assigned to it$.$ How many physical units

are in the ending inventory?

d$.$ The WIP Inventory account had a beginning balance of $$34,000$ for conversion costs on items in process and, during the

period, $$275,900$ in conversion costs were charged to it$.$ Also during the period, $$289,100$ in conversion costs were

transferred out. There were $12,000$ units in the beginning inventory, and $144,550$ 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?

Complete this question by entering your answers in the tabs below.

Beginning inventory consisted of $64,000$ units with a direct materials cost of $$118,000.$ The equivalent work represented by all

direct materials costs in the WIP Inventory account amounted to $289,100$ units. Ending inventory had $37,500$ units that were

$60$ percent complete with respect to materials. The ending inventory had an $$36,000$ direct materials cost assigned. What was

the total materials cost incurred this period?

Note: Do not round intermediate calculations.