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 (40% complete) 14,000

Units started in production 490,000

Ending WIP Inventory (70% complete) 22,400 Units started in production 490,000 Units transferred out 481,600

EU of production:___

b. Beginning WIP Inventory (30% complete) 56,000

Units started in production 672,000

Units transferred out ?

Ending WIP Inventory (80% complete) 36,400

EU of production:___

c. Beginning WIP Inventory (55% complete) 21,000

Units started in production 567,000

Units started in production 567,000 Units transferred out 582,120

Ending WIP Inventory (90% complete) ?

EU of production:___

d. Beginning WIP Inventory (35% complete) 15,120

Units started in production ?

Units transferred out 492,240

Ending WIP Inventory (45% complete) 25,620

EU of production:___