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 (6,000 units, 100% complete with respect to direct materials, 80% complete with respect to direct labor and overhead; includes $89,700 of direct material cost, $52,600 in direct labor cost, $91,920 234,220 overhead cost) Units started in April Units completed and transferred to finished goods inventory Work in process inventory, September 30(? units, 100% complete with 37,000 32,000 respect to direct materials, 40% complete with respect to direct labor and overhead) Costs incurred in September 465,000 Direct materials 376,000 Conversion 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.) The number of physical units that were transferred out and the number that are in ending work in process inventory. 1