C) units in beginning work in process and the units started and completed. XD) units in ending work in process and the units started and completed. 2) - 2) Under the weighted average method, the cost of units transferred out of a department is computed as follows for a cost category: A) Cost of ending work in process inventory - Cost of beginning work in process inventory B) Units in ending work in process inventory Cost per equivalent unit Units transferred to the next department > Cost per equivalent unit D) Costs added during the period + Cost of beginning work in process inventory 3) The Werner Corporation uses the weighted average method in its process costing 3) system. The company recorded 24,400 equivalent units for conversion costs for November in a particular department. There were 4,000 units in the ending work in process inventory on November 30 which were 60% complete with respect to conversion costs. The November 1 work in process inventory consisted of 5,000 units which were 40% complete with respect to conversion costs. A total of 22,000 units were completed and transferred out of the department during the month. The number of units started during November in the department was: A) 26,000 units B) 17,000 units (C) 21,000 units D) 22,000 units Jersey Corporation has a process costing system in which it uses the weighted average method. The equivalent units for conversion costs for the month were 47,500 units. The beginning work in process inventory consisted of 15,000 units, 60% complete with respect to conversion costs. The ending work in process inventory consisted of 10,000