Percent Completed
	Units	Materials	Conversion
Work-In-Process, Beginning	10,000	60%	30%
Started into production	100,000
Completed and Transferred Out	95,000
Work-In-Process, Ending	?	60%	20%
Work-In-Process, Beginning		$22,600	$16,600
Costs added during period		$133,400	$81,400

1. Using the weighted average process costing method, what is the total physical units to be accounted for?

2. Using the weighted average process costing method, what is the total cost?

3. Using the weighted average process costing method, what is the material cost per equivalent unit?

4. Using weighted average process costing method, what is the cost of units completed and transferred out?

5. Using the weighted average process costing method, what is the cost of ending work in process?

6. Using the FIFO process costing method what is the material beginning WIP equivalent units to be completed?

7. Using the FIFO process costing method, what is the material cost per equivalent unit?

8. Using the FIFO process costing method, what is the conversion cost per equivalent unit?

9. Using the FIFO process costing method, what is the cost of ending work in process?