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Where do the units come from? Prskal Equivalent Units and Product Cost Report - Weighted Average Method Company Name Equivalent Units Calculations, Month, 2017 Where do the units Equivalents Physical SW Det Best None Conces completed Trandered Completed and transferred Ending inventory Die Materiale Beginning inventory Started Total Indigento Total Total Product Cost Report Where do the costs come from? Unit Costs Material Camion Beginning Work in Process Conte Costs Added to Production Total Costs to Account for Total Equivalent Units Un Costs Where do the cost od DM Cam ho Total Completed and Transferred Total Completed and transed Total Ending Work in Process 3 Total Ending Work in Process Gorg Di Total Cost Allocated w Total Cost Allocated Valley Past Inc., uses the weighted average method for process costing. Valley produces oil products that pass through two sequential departments. All the materials are added at the beginning of the process while conversion costs are incurred evenly throughout the process. The work in process inventory for Department 1 at the beginning of March 2019 consisted of 12,000 gallons. There were beginning costs containing $135,000 of materials and $25,000 of Direct Labor and $10,000 of Manufacturing Overhead. During March 135,000 gallons were started in Department 1 and the costs during March were $1.235,000 for materials and $260,000 of conversion costs. The work in process at the end of March consisted of 16,000 gallons that were 35% complete. *Hints: 1. Completed and Transferred: 100% Work Completed for Direct Materials and 100% Work Completed for Conversion Costs 2. Ending Inventory: 100% Work Completed for Direct Materials and 35% Work Completed for Conversion Costs