For each of the following situations, use the weighted average method to determine the equivalent units of production for labor and overhead, assuming that they are continuously at the same percentage of completion:

a.BeginningWIPInventory(40%complete)UnitsstartedinproductionUnitstransferredoutEndingWIPInventory(70%complete)b.BeginningWIPInventory(30%complete)UnitsstartedinproductionUnitstransferredoutEndingWIPInventory(80%complete)c.BeginningWIPInventory(55%complete)UnitsstartedinproductionUnitstransferredoutEndingWIPInventory(90%complete)d.BeginningWIPInventory(35%complete)UnitsstartedinproductionUnitstransferredoutEndingWIPInventory(45%complete)10,000350,000344,00016,00040,000480,000?26,00015,000405,000415,800?10,800?351,60018,300