Use excel

Consider the following information for Hamburg Corporation:

	Units
Beginning inventory	80,000
Units started during the year	150,000
Ending inventory	62,000

Inventory is 100% complete as to materials and 60% complete as to conversion.

	Materials	Conversion
Beginning costs (SAR)	420,000	687,000
Costs added during the period (SAR)	1,250,000	983,000

Using the WEIGHTED AVERAGE method:

1. Calculate the number of units completed during the period.
2. Calculate equivalent units for conversion during the period.
3. Calculate cost per equivalent units for Materials.