4. (9 points) Gable Inc. uses the weighted-average method in its process cost following data concern the operations of the company's first processing d recent month. Work in process, beginning: 300 Percent complete with respect to materials. 60% Percent complete with respect to conversion ....... 30% Costs in the beginning inventory: Materials COSt...... .. $342 Conversion cost... $2,394 Units started into production during the month ..... 21,000 Units completed and transferred out.. 20,700 Costs added to production during the month: Materials cost........ $44.136 Conversion COSt....... $546,750 Work in process, ending: 600 Percent complete with respect to materials....... 80% Percent complete with respect to conversion ....... 30% Required: a. Determine the equivalent units of production. b. Determine the costs per equivalent unit. c. Determine the cost of ending work in process inventory. d. Determine the cost of the units transferred to the next department. Weighted-average method