weighted average method of process costing

Hi-Test Company uses the weighted-average method of process costing to assign production costs to its products. Information for September follows. Assume that all materials are added at the beginning of its production process, and that conversion costs are added uniformly throughout the process. Work in process inventory, September 1 (1,500 units, 100% complete with respect to direct materials, 70% complete with respect to direct labor and overhead; includes $45,800 of direct material cost, $39,100 in direct labor cost, $45,595 overhead cost) Units started in April Units completed and transferred to finished goods inventory Work in process inventory, September 30 units, 100% complete with respect to 130,495 32,500 27,500 direct materials, 30% complete with respect to direct labor and overhead) Costs incurred in September Direct materials Conversion $ 420,000 S 360,000 Required Compute each of the following, assuming Hi-Test uses the weighted-average method of process costing.(Round "Cost per EUP" to 2 decimal places.) 1. The number of physical units that were transferred out and the number that are in ending work in process inventory. Unit Reconciliation Units to account for Beginning work in process Units started this period Total units to account for Total units accounted for Completed and transferred out Ending work in process Total units accounted for