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. Beginning WIP Inventory (45% complete) 10,000 Units started in production 350,000 Units Transferred Out 344,000 Ending WIP Inventory (60% Complete) 16,000 B. Beginning WIP Inventory (30% complete) 40,000 Units Started in Production 480,000 Units transferred out ? Ending WIP Inventory (70% Complete) 26,000 C. Beginning WIP Inventory (55% Complete) 15,000 Units started in production 405,000 Units transferred out 415,800 Ending WIP Inventory (90% complete) ? D. Beginning WIP Inventory (25% complete) 10,800 Units started in production ? Units transferred out 351,600 Ending WIP Inventory (45% complete) 18,300