The Hesburgh Hat Company had 500 units in beginning work in process at the start of the period. During the period, 2,300 units were started, and 2,100 units were completed and transferred to the next process. The units in ending work in process would be: 700 units 300 units 2,100 units 2,800 units Knowledge Check 02 Milani Mousetraps uses the weighted-average method when performing process costing. It had 1,200 units in beginning work in process at the start of the period. During the period, 4,600 units were started, and at the end of period 800 units remained in ending work in process. The ending work in process units had all of their direct materials but only 25% of their conversion costs. Equivalent units for conversion costs would be: 5,200 units 800 units 5,000 units 5,800 units Cnowledge Check 03 Which of the following represents the correct steps for calculating equivalent units for direct materials under the weighted. average method? Units completed + (Ending Work in Process Units Ending Work in Process Completion \% for direct materials) Units completed + (Ending Work in Process Units Beginning Work in Process Completion \% for direct materials) Units started + (Ending Work in Process Units Ending Work in Process Completion \% for direct materials) Units completed Ending Work in Process Completion % for direct materials