14. Willow Corp uses a process costing system. Beginning inventory for January consisted of 1,000 units that were 60% completed. During January, 10,500 units were completed. On January 31, the inventory consisted of 500 units that were 70% completed. How many units were started during January?

.

Maplewood Co. uses process costing to account for the production of canned energy drinks. Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Beginning inventory consisted of $7,000 in materials and $4,000 in conversion costs. April costs were $36,000 for materials and $40,000 for conversion costs. During April 8,000 units were completed. Ending in process inventory was 4,000 units (100% complete for materials, 50% for conversion). The cost per unit using the weighted average method would be