The following information is provided for a company:

Units Percent Completed Materials Percent Completed Conversion

Beginning work in process $8,00040\%30\%$

Started $82,000$

Transferred $75,000$

Ending work in process $70\%60\%$

What are the equivalent units for conversion using the weighted average method?

$76,000$

$79,500$

$84,000$

$91,000$

The following work$-$in$-$process inventory information is provided for a company:

All direct materials are added at the beginning of the production process. Beginning inventory is $60\%$ complete for conversion, and ending inventory is $40\%$ complete for conversion.

Units Direct Material Costs Conversion Costs

Beginning work in process $6,000$ $$11,000$ $$29,000$

Cost added $$74,000$ $$161,000$

Ending work in process $12,000$

Units completed$/$transferred $33,000$

What is the value of units completed using weighted process costing?

$$ $$194,822$

$$ $$218,306$

$$ $$228,206$

$$ $$235,000$