Hi-Test Company uses the weighted-average method of process costing to assign production costs to its products. Information for September follows. Assume that all materials are added at the beginning of its production process, and that conversion costs are added uniformly throughout the process.

Work in process inventory, September 1 (3,000 units, 100% complete with respect to direct materials, 80% complete with respect to direct labor and overhead; includes $83,000 of direct material cost, $43,600 in direct labor cost, $49,080 overhead cost)	$	175,680
Units started in April		34,000
Units completed and transferred to finished goods inventory		29,000
Work in process inventory, September 30 (? units, 100% complete with respect to direct materials, 40% complete with respect to direct labor and overhead)		?
Costs incurred in September
Direct materials	$	435,000
Conversion	$	371,000

Required:

Compute each of the following, assuming Hi-Test uses the weighted-average method of process costing.(Round "Cost per EUP" to 2 decimal places.)

1.	The number of physical units that were transferred out and the number that are in ending work in process inventory.

Unit Reconciliation
Units to account for
Beginning work in process	3,000
Units started this period	34,000
Total units to account for	37,000
Total units accounted for
Completed and transferred out	29,000
Ending work in process	8,000
Total units accounted for	37,000

The number of equivalent units for materials and conversion for the month.

Equivalent Units of Production (EUP)
	Units	% Materials	EUP-Materials	% Conversion	EUP-Conversion
Units completed and transferred out	29,000	100%	29,000	100%	29,000
Units of ending work in process	8,000	100%	8,000	40%	3,200
Equivalent units of production	37,000		37,000		32,200

The cost per equivalent unit of materials and conversion for the month.

Cost per equivalent unit of production	Direct Materials	Conversion
Cost of beginning work in process	$83,000	$92,680
Costs incurred this period
Total costs
Equivalent units of production	37,000	32,200
Cost per equivalent unit of production

Costs transferred out	EUP	Cost per EUP	Total cost
Direct materials	29,000
Conversion	29,000
Total transferred out

The total cost of ending work in process inventory.

Costs of ending work in process	EUP	Cost per EUP	Total cost
Direct materials	8,000
Conversion	3,200
Total cost of ending work in process			$0.00