The malbim company uses a process costing system. Material are added at the beginning of the process. On July 1 there are 400 units in the beginning of inventory that are 100 percent complete as to material. With regard to labor and overhead, however, the units in beginning inventory (July1) are only 75 percent complete. During July, 10,000 units were started in production; of these 7,000 units were completed were completed and transferred to the next department. On July 31, the remaining 3,000 units were 20 percent complete with regard to labor and overhead.

Use : weighted average method, calculate the equivalent unit of

direct materials

direct labor and factory overhead