Inter Manufacturing Company manufactures expensive chairs. The following data relates to the month of January 2007.
	Units
Beginning Work in Process (1-1-07)	3,000
Completed and transferred out during January	10,000
Ending Work in Process (31-1-07)	5,000
Costs added during January
	Percentage of Completion
Beginning Work in Process (1-1-07)	60%
Ending Work in Process (31-1-07)	40%
Costs added during January
	Total costs
Beginning Work in Process (1-1-07)	$60,300
Costs added during January	$160,000
	Conversion costs
Beginning Work in Process (1-1-07)	$5,200
Costs added during January	$52,400
The company uses Weighted Average Process Costing Method and materials are added at the beginning of the process.

	The equivalent units of production for conversion costs (January)
-	The equivalent units of production for material cost (January)
-	The total unit cost
-	Cost per unit for material
	The unit cost for conversion
	Ending work in process
	Transferred out costs