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A manufacturing process is used to produce masses of identical units. Given the following: $8,000 Physical Direct material Conversion costs WIP beginning (100 % Direct material, 50 % conversion)500 units $45,000 started during the current period 10,000 units $300,000 $100,000 Completed and transferred out during current period 9,000 units WIP Ending (100 % Direct material, 60 % conversion) ? Using weighted average method, the conversion cost per equivalent unit will be 1 c? ole I!! I B A- iii 2