In a weighted-average process cost system, unit costs are determined using a: Denominator of equivalent units in Beginning Work-in-Process + Units in Ending Work-in-Prcoess. Denominator of units completed + Equivalent units in Beginnig Work-in-Process. Numerator of costs added during the period. Denominator of units completed + Equivalent units in Ending Work-in-Process. Sweetums Syrup adds raw materials costs at the beginning of its manufacturing process and incurs conversion costs uniformly throughout the process. At the beginning of last month, Sweetums had 20,000 units that were 40% complete in its Beginning Work-inProcess Inventory. Over the course of the month, the company began production of 150,000 units; at month's end, 90,000 of those units were finished and transaferred out, while the remaining units were 90% complete. Using the Weighted Average method, what was Sweetums's equivalent units of production for conversion costs for the month? 240,000 equivalent units. 170,000 equivalents units. 98,000 equivalent units. 162,000 equivalent units. In the month of June, a department had 20,000 units in Beginning Work-in-Process that were 70% complete. During June, 90,000 units were transferred into production from another department. At the end of June there were 10,000 units in Ending Work-inProcess that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. Using the Weighted Average method, the equivalent units of production for materials in June were: 100,000 equivalent units. 104,000 equivalent units. 110,000 equivalent units. 114,000 equivalent units. An organization finds that it has no beginning or ending Work-in-Progress (WIP) Inventory due to the way that it has set up its production operations. A company like this would not have to be concerned with assessing or calculating equivalent units of production. Which of the following is true for a company with no beginning or ending WIP Inventory in the production process? No beginning WIP Inventory means that final units were moved to ending WIP inventory. No beginning WIP Inventory means each unit worked on during the period was residual from the previous period. No ending WIP Inventory means that all production costs were moved to Finished Goods. No ending WIP Inventory means there could be a large number of unfinished units to count