Sturdy Paper, which uses a process costing system, had the following production data during September:
● 10,000 units were in the beginning inventory.
● 80,000 units were started in production.
● 60,000 units were completed.
● The remaining units were one-fourth complete.
● The materials are added at the end of the process.
● Total costs to account for direct materials were $240,000.
● Total costs to account for conversion costs were $319,950; of the total costs, $294,400 were current costs.

a. Trace the physical flow of the units.

b. Assume use of the weighted average method. Determine the equivalent units for each product cost.

c. Assume use of the weighted average method. Calculate the unit cost for each product cost.

d. Assume use of the weighted average method. Allocate the total costs between the finished goods and the goods still in work in process.