one womanucture of what the toon or 6 2 8 units started Units completed 10.000 10 Beginning work in process direct materials 56.000 11 Beginning work in process conversion $2.600 12 Direct materials added during month $30,000 13 Direct manufacturing labour during month $12.000 14 Factory overhead $5,000 15 16 Beginning work in process was half converted as to labour and overhead. Direct materials are added at the beginning of the process 17 All conversion costs are incurred evenly throughout the process Ending work in process was 60% complete 18 19 Required: 20 21 Using Weighted average method: 22 23 1. Calculate Equivalent number of units? 24 25 19 Required 20 21 Using Weighted average method: 22 23 1. Calculate Equivalent number of units? 24 25 26 27 28 29 30 31 2 3 2. Calculate Equivalent Units Cost? alculate Cost of units transferred out