Group $7$ Company uses the weighted average method of process costing. It had $30,000$ units in beginning inventory, which

were $80\%$ complete as to materials and $90\%$ complete as to conversion. During the month, it started $120,000$ units. At the

end of the month, $24,000$ units were in inventory, which were $60\%$ complete as to materials and $55\%$ complete as to

conversion. Cost information is as follows:

Equivalent Units of Production

Cost per equivalent unit of production

Assign and reconcile costs

Cost of units completed and transferred out

Direct materials

Conversion

Total cost of units completed this period

Cost of units in ending inventory

Direct materials

Conversion

Total cost of units completed this period

Total costs accounted for