A company uses weightedaverage process costing for the product it manufactures All direct materials are added at the beginning of production and conversion costs are applied evenly during production The following data apply to the past month Total units in beginning inventory 30 complete as to conversion costs 1500 Total units transferred to finished goods inventory 7400 Total units in ending inventory 60 complete as to conversion costs 2300 Assuming no spoilage equivalent units of production EUP with respect to conversion costs total 9230 8780 9700 8330