Be-Well Inc. uses the weighted-average method in its process costing system. The following data
	concern the operations of the company's first processing department for a recent month.
	Work in process, beginning:
	Units in process	300
	Percent complete with respect to materials	60%
	Percent complete with respect to conversion	60%
	Materials cost	$ 342
	Conversion cost	$ 4,518
	Units started into production during the month	22,000
	Materials cost added to production	$ 45,963
	Conversion cost added to production	$ 538,602
	Units completed and transferred out	21,800
	Work in process,ending:
	Units in process	500
	Percent complete with respect to materials	50%
	Percent complete with respect to conversion	20%
Required:
Using the weighted-average method:
a. Determine the equivalent units of production for materials and conversion costs.

		Equivalent Units (EU)
		Materials	Conversion
a.	Units transferred out
	_______________ units x _______%
	WIP ending:
	Materials _______________units x ______%
	Conversion _______________units x ______%
	Total equivalent units of production