For each of the following situations, use the weighted average method to determine the equivalent units of production for labor and overhead, assuming that they are continuously at the same percentage of completion:

a. Beginning WIP Inventory (45% complete) ..... 10,000

Units started in production ............350,000

Units transferred out ...............344,000

Ending WIP Inventory (60% complete) ........ 16,000

b. Beginning WIP Inventory (30% complete) ...... 40,000

Units started in production .............480,000

Units transferred out?

Ending WIP Inventory (70% complete) ........ 26,000

c. Beginning WIP Inventory (55% complete) ..... 15,000

Units started in production .............405,000

Units transferred out ..............415,800

Ending WIP Inventory (90% complete)?

d. Beginning WIP Inventory (25% complete) ..... 10,800

Units started in production?

Units transferred out .............. 351,600

Ending WIP Inventory (45% complete) ........ 18,300