HELPPP

Lights Incorporated calculates cost for an equivalent unit of production using the weighted-average method. Data for July: Work-in-process inventory, July 1 (38,500 units): Direct materials (90% completed) Conversion (53% completed) Balance in work in process inventory, July 1 Units started during July Units completed and transferred Work-in-process inventory, July 31: Direct materials (90% completed) Conversion (53% completed) Cost incurred during July: Direct materials Conversion costs $ 122,250 77,750 $ 200,000 89,500 102,200 25,800 $ 172,000 269,500 Total equivalent units for materials under the weighted-average method are calculated to be