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Gygax Corporation makes Bubbles from Ooze using weighted average process costing. At the end of the period, they had the following data: Beginning units in WIP 2,000 Costs in Beginning WIP: Units started 6,000 DM $24,000 Units transferred out 3,000 Conversion $28,000 Current costs: DM $56,000 Conversion $53,400 Direct materials are added at the beginning of the process. Ending inventory is 75% complete for direct labor and manufacturing overhead. 15. How many equivalent units are used to calculate the unit cost of direct materials? ANSWER: _(2 PTS.) 16. How many equivalent units are used to calculate the unit cost of conversion? ANSWER: (5 PTS.)