For each of the following independent cases, determine the units or equivalent units requested (assuming weighted-average costing) Required a. Beginning inventory had 13,100 units 40 percent complete with respect to conversion costs. During the period, 11,400 units were started Ending inventory had 9,450 units 20 percent complete with respect to conversion costs. How many units were transferred out? Units transferred out b. Beginning inventory consisted of 19,000 units with a direct materials cost of $55,300. The equivalent work represented by all direct materials costs in the WIP Inventory account amounted to 74,000 units. Ending inventory had 24,000 units that were 10 percent complete with respect to materials. The ending inventory had an $7,800 direct materials cost assigned. What was the total materials cost incurred this period? (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.) Total material cost c. The WIP Inventory account had a beginning balance of $12,100 for conversion costs on items in process and, during the period, $112,800 in conversion costs were charged to it. Also during the period, $95,550 in costs were transferred out. There were 2,800 units in the beginning inventory, and 27,300 units were transferred out during the period. How many equivalent units are in the ending inventory? (Do not round intermediate calculations. Round your final answer to the nearest whole number.) Equivalent units in the ending inventory d. During the period, 8,200 units were transferred into the department. The 12,600 units transferred out were charged to the next department at an amount that included $28,980 for direct materials costs. The ending inventory was 25 percent complete with respect to direct materials and had a direct materials cost of $6,440 assigned to it. How many physical units are in the ending inventory? (Do not round intermediate calculations. Round your final answer to the nearest whole number.) Physica I units in the ending inventory