Practice Problem 7: Too Cute makes concrete garden gnomes The firm uses the weighted-average method for its process costing system DM are added at the beginning of the process and CC (Conversion Cost) are added uniformly In September, the Molding Department: Had 0 units WIP BB on 9/1 . Started 20,000 new units Had 4,000 units in WIP EB on 9/30, 25% complete for CC Q1: How many units were completed and transferred out? Q2: EU for DM = Q3: EU for CC = In September, the department had the following costs: $35,200 of DM $37,400 of CC Q4: Cost/(EU of DM): Q5: Cost/(EU of CC) Q6: Total cost of the units completed and transferred out = Q7: Total cost of the units in WIP ending inventory = 2