Smith Electronic Company$$s chip$-$mounting production department had $300$ units of unfinished product, each $50\%$ completed on September $30.$ During October of the same year, this department put another $800$ units into production and completed $900$ units and transferred them to the next production department. At the end of October, $200$ units of unfinished product, $70\%$ completed, were recorded in the ending Work$-$in$-$Process Inventory. Smith Electronic introduces all direct materials when the production process is $50\%$ complete. Direct labor and factory overhead $($i$.$e$.,$ conversion$)$ costs are added uniformly throughout the process.

Following is a summary of production costs incurred during October:

Direct Materials Conversion Costs

Beginning work$-$in$-$process $ $2,288$

Costs added in October $ $9,5006,300$

Total costs $ $9,500$ $ $8,588$

Required:

$1.$ Calculate each of the following amounts using weighted$-$average process costing:

a$.$ Equivalent units of direct materials and conversion.

b$.$ Equivalent unit costs of direct materials and conversion.

c$.$ Cost of goods completed and transferred out during the period.

d$.$ Cost of Work$-$in$-$Process Inventory at the end of the period.