Part 2- Process Costing The candy making department at WONKA provides you with the following information for August. All direct materials are placed in process at the beginning of production The facts are Beginning WIP Purchases Incurred Allocated Completed Ending WIP Aug. 1 WIP 5,000 units (50% complete) Aug, 31 DM 312,000 units Aug, 31DL Aug, 31 FO Aug, 31305,000 units Aug. 31 Unfinished units are 20% complete $40,000 $1,000,000 $200,000 $100,000 REQUIRED: Use the weighted average process cost method to identify and classify the costs below etermine the number of units of work in process inventory at the end of the mont s for direct costs 3. Determine direct materials cost per equivalent unit. unit. Cost of beginning completed during Augus ed during August of units started an d comp