Equivalent Units and Product cost Report-Weighted Average Method The following data (and annotations) are for Joyner Company's processing department work- in-process account for the month of June 2019: Beginning inventory (700 units, 40% complete) Direct materials Conversion costs $11,620 31,768 Current period Direct materials (5,000 units) Direct labor Manufacturing overhead applied 140,000 238,400 151,200 Joyner uses the weighted average method. Materials are added at the beginning of the process and conversion costs are incurred evenly throughout. Ending work-in-process is composed of 900 units, 70% complete. Compute the following: a. Equivalent units for materials and conversion. b. Cost per equivalent unit for materials and conversion. c. Total cost assigned to the units transferred out. Where do the units come from? Where do the units go? Beginning Inventory Started Total 0 Complete/Transferred 0 Ending Inventory 0 Total 100 Support % Work Done? Direct Materials Equivalent Units % Wo Done 0% 0 0% 0 0 a