Williams Company has the following data for the Assembly Department for August.

Units in process for the beginning of august 300

Units started in august 1900

Units Completed and transfered 1900

Units in Process at end of august 300

Conversion costs are added evenly throughout the process. The company uses the weighted-average method

Compute the equivalent units of production for direct materials and conversion costs for each independent scenario:

	1.Units in process at the end of Augustare 10% complete; materials are added at the beginning of the process.
	2. Units in process at the end of August are 90% complete; materials are added at the beginning of the process.
	3.Units in process at the end of August are 10% complete; materials are added at the end of the process.
	4.Units in process at the end of August are 90% complete; materials are added at the halfway point.