Le Roi du Plastique Sarl has two processes – extrusion and thermo assembly. Consider the June 2018 data for physical units in the thermo-assembly process of Le Roi du Plastique: opening work in progress, 15,000 units; transferred in from the Extruding Department during September, 9000; closing work in progress, 5000. Direct materials are added when the process in the Thermo-assembly Department is 80% complete. Conversion costs are added evenly during the process. Le Roi du Plastique uses the weighted-average process-costing method. The following information is available.

Required
1. For each cost element, calculate equivalent units of (a) opening work in progress and (b) work done in the current period.
2. For each cost element, calculate the equivalent units in closing work in progress.
3. (a) For each cost element, calculate the percentage of completion of opening work-in-progress stock 

(b) For each cost element, calculate the percentage of completion of closing working-progress stock.

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Transferred- Direct Conversion in costs materials costs Opening work in progress at cost Cost per equivalent unit of opening work in progress Costs added in current period Cost per equivalent unit of work done in current period €90 000 €45 000 €6 €5 €58 500 €57 200 €5.20 €57 000 €6.50 €3