DM *****Use the following data 10 B. Weighted-Average Process Costing Gygax Corporation makes Bubbles from Ooze using weighted average process costing. At the end of the period, they had the following data: Beginning units in WIP 2,000 Costs in Beginning WIP: $24,000 Units started 6,000 $28,000 Units transferred out Conversion 5,600 Current costs: $56,000 Conversion $53,400 Direct materials are added at the beginning of the process. Ending inventory is 75% complete for direct labor and manufacturing overhead. DM 15. How many equivalent units are used to calculate the unit cost of direct materials? (5 PTS.) ANSWER: 16. How many equivalent units are used to calculate the unit cost of conversion? ANSWER: - _(5 PTS.)