Given the following information answer the questions below:

Beginning Inventory: $988$ Units

Cost of Materials in Beginning Inventory $ $3,200$

Cost of Conversion in Beginning Inventory $ $1,500$

Units Started into Production $5764$ Units

Cost of Materials added this period $ $21,765$

Cost of Conversion added this period $ $13,948$

Units transferred out to next process $4152$ Units

Ending Inventory:

Materials Complete $100\%$

Conversion Complete $15\mathrm{.}25\%$

Using the weighted$-$average method of accounting for process answer the following questions:

A$)$ How many units are in ending inventory?

B$)$ What is the equivalent units of material?

C$)$ What is the equivalent units of conversion?

D$)$ What is the material cost per unit?

E$)$ What is the conversion cost per unit?

F$)$ Journal the transfer of completed products to the next process $($Use WIP This Process & WIP Next Process$)$

G$)$ What is the value of ending inventory?