Exercise 3-20 Weighted average: Process cost summary LO C3 Hi-Test Company uses the weighted-average method of process costing to assign production costs to its products. Information for September follows. Assume that all materials are added at the beginning of its production process, and that conversion costs are added uniformly throughout the process Work in process inventory, September 1 (7,000 units, 100% complete with respect to direct materials, 80% complete with respect to direct labor and overhead, includes $78,500 of direct material cost, $55,600 in direct labor cost, $68,260 overhead cost) Units started in April Units completed and transferred to finished goods inventory Work in process inventory, September 30 (? units, 100% complete with respect to $ 202,360 38,000 33,000 direct materials, 40% complete with respect to direct labor and overhead) Costs incurred in September Direct materials Conversion $ 475,000 S 394,000 Required Compute each of the following, assuming Hi-Test uses the weighted-average method of process costing Round "Cost per EUP" to 2 decimal places.) 1. The number of physical units that were transferred out and the number that are in ending work in process inventory Unit Reconciliation Units to account for Total units to account for Total units accounted for Total units accounted for