ll CUmpany adds materials at the beginning of the process in Department 2. Data concerning the materials used in May production are as follows: Units 2,000 32.0 Started during May Completed and transferred out during May Work-in-process at May 31 Using the weighted-average method, the equivelent units for materials are 33,000 3,000 curred O 44,000 O 41,000 O 36.000 O 33000 O 32.000