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 $115,200. The equivalent work represented by all direct materials costs in the WIP Inventory account amounted to 288,400 units. Ending inventory had 34,000 units that were 60 percent complete with respect to materials. The ending inventory had an $32,640 direct materials cost assigned. What was the total materials cost incurred this period? b. Beginning inventory had 37,300 units, 90 percent complete with respect to conversion costs. During the period, 31,900 units were started. Ending inventory was 50 percent complete with respect to conversion costs and was assigned $13,000 in conversion costs. The conversion cost per equivalent unit was $1.25. How many units were transferred out? c. During the period, 105,000 units were transferred into the department. The 185,600 units transferred out were charged to the next department at an amount that included $232,000 for direct materials costs. The ending inventory was 80 percent complete with respect to direct materials and had a direct materials cost of $40,000 assigned to it. How many physical units are in the ending inventory? d. The WIP Inventory account had a beginning balance of $30,500 for conversion costs on items in process and, during the period, $273,100 in conversion costs were charged to it. Also during the period, $288,400 in conversion costs were transferred out. There were 12,000 units in the beginning inventory, and 144,200 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?