Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses weighted average costing. Data for the Assembly Department for May are: Work in process, beginning inventory Direct materials (100% complete) Conversion costs (50% complete) 300 units Units started during May 950 units Units completed and transferred to next 1,100 units department Work in process, ending inventory: 150 units Direct materials (100% complete) Conversion costs (80% complete) Costs for May, Work in process, beginning inventory: Direct materials $90,000 Conversion costs $134,360 Direct materials costs added during May $600,000 Conversion costs added during May $400,000 What is the equivalent units for direct materials for May? Moon Company produces baseball bats and cricket paddles. It has two departments that process all products - Cutting Department and Finishing Department In Finishing Department, direct materials (DM) are added at the start of the process and conversion costs (CC) are added evenly during the process. Company is using Weighted Average method for the Finishing Department During July, beginning work in process in the Finishing Department was 80% complete as to conversion. Beginning inventories included $28,000 for transferred-in costs, $12,000 for direct materials, and $25,000 for conversion costs. Ending inventory was 30% complete as to CC. Additional information about the Finishing Department follows: Finishing Beginning work-in-process units 24,000 Units transferred in this period 68,000 Units completed & transferred out 72,000 Ending work-in-process units 20,000 Material costs added S34,000 Conversion costs S68,600 Transferred-in costs $128,400 What is equivalent units for transferred-in cost, direct materials, and conversion cost, respectively? Separate with slash /. Example of Answer: 4000/3000/2500 (No comma, space, decimal point or $ sign)