Weighted Average Method, Equivalent Units, Unit Cost, Multiple Departments Fordman Company has a product that passes through two processes: Grinding and Polishing. During December, the Grinding Department transferred 20,000 units to the Polishing Department. The cost of the units transferred into the second department was $40,000. Direct materials are added uniformly in the second process. Units are measured the same way in both departments. The second department (Polishing) had the following physical flow schedule for December: Units to account for: Units, beginning work in process 4,000 (40% complete) Units started ? Total units to account for ? Units accounted for: Units, ending work in process Units completed Units accounted for 8,000 (50% complete) ? ? Costs in beginning work in process for the Polishing Department were direct materials, $5,000; conversion costs, $6,000; and transferred in, $9,000. Costs added during the month: direct materials, $32,000; conversion costs, $48,000; and transferred in, $39,000.