he Finishing Department of Cale Manufacturing has the following production and cost data for its first month of production, July $2022$:

$1.$ Completed and transferred out $2,000$ units

$2.$ Ending Work in Process inventory, $1,000$ units $(30\%$ complete as of July $31)$

$3.$ Direct materials added, $$30,000$; conversion costs incurred, $$18,400$

Direct materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. There was no beginning Work in Process inventory. The company uses the weighted$-$average method of process costing.

Instructions

a$)$ Calculate the equivalent units of production for direct materials and conversion costs for July.

b$)$ Calculate unit costs

C$)$ calculate the cost of units completed and the cost of Work in process at the end of the month.