Flamingo Company uses the weighted-average method in its process-costing system. Operating data for the first processing department for September appear below for the physical flow of units, and for direct materials (DM) and conversion costs (CC). %of completion DM 60% %of : completion: Beginning WIP invent Started into produc Ending WIP inventory Units 700 11,760 2,000 50% tember 90% 70% Beginning WIP invent Cost added during September DM $ 7.425S 13.409 $47,745 S 81,471 14 Compute the equivalent units of production for the processing department 12,960 units 12,460 units 10,460 units 12,260 units 12,760 units 13.760 units 10,460 units 11,860 units A. C. E. None of the above 15 Determine the cost of WIP inventory ending balance: A. S B. S 150,050 C. S130,750 19,300 94,880 E. None of the above