A process costing system: uses a separate Work in Process account for each processing department. uses a single Work in Process account for the entire company. uses a separate Work in Process account for each type of product produced. does not use a Work in Process account in any form. the Nichols Company uses the weighted-average method in its process costing system. the company recorded 29, 500 equivalent units for conversion costs for November in a particular department. There were 6,000 units in the ending work in process inventory on November 30, 75% complete with respect to conversion costs. the November I work in process inventory consisted of 8,000 units, 50% complete with respect to conversion costs. A total of 25,000 units were completed and transferred out of the department during the month. the number of units started during November in the department was: 24, 500 units 23,000 units 27,000 units 21,000 units