Vest Bend manufactures appliances. Direct materials are added at the beginning of the rocess, and conversion activity occurs uniformly throughout production. The beginning work-process inventory is 100% complete for DM and 60% complete for conversion; the ending vork-in-process inventory is 100% complete for DM and 20% complete for conversion. The ollowing data pertain to May: \begin{tabular}{lr} & \multicolumn{1}{c}{ Units } \\ Work in process, May 1 & 15,000 \\ Units started during May & 60,000 \\ Units completed and transferred out & 68,000 \\ Work in process, May 31 & 7,000 \end{tabular} Use the WEIGHTED AVERAGE method. SHOW COMPUTATIONS. a. Compute the equivalent units of production for DM and conversion. b. Compute the cost per equivalent unit for DM and conversion. Vest Bend manufactures appliances. Direct materials are added at the beginning of the rocess, and conversion activity occurs uniformly throughout production. The beginning work-process inventory is 100% complete for DM and 60% complete for conversion; the ending vork-in-process inventory is 100% complete for DM and 20% complete for conversion. The ollowing data pertain to May: \begin{tabular}{lr} & \multicolumn{1}{c}{ Units } \\ Work in process, May 1 & 15,000 \\ Units started during May & 60,000 \\ Units completed and transferred out & 68,000 \\ Work in process, May 31 & 7,000 \end{tabular} Use the WEIGHTED AVERAGE method. SHOW COMPUTATIONS. a. Compute the equivalent units of production for DM and conversion. b. Compute the cost per equivalent unit for DM and conversion