II. The production department in a process manufacturing system has unit in the beginning work in process 3,000 units with 40% completed, started 20,000 units. At period end 1,000 units were in process with 70% completed. The beginning work in process had material cost of $5,000 and conversion cost of $9,000. Material are entered at the beginning of the process. The process account for this department are as follow: WIP B. Balance $10,000 DM $60,000 DL $70,000 MOH $30,000 Required: Used weight average method 1. Compute the equivalent units of production of DM and Conversion? 2. Cost of unit completed and transferred?