Problem $8-70($Algo$)$ Solving for Unknowns: Weighted$-$Average Method $($LO $8-3,4)$

For each of the following independent cases, determine the units or equivalent units requested $($assuming weighted$-$average costing$).$

Required:

Beginning inventory consisted of $64,000$ units with a direct materials cost of $$118,800.$ The equivalent work represented by all direct materials costs in the WIP Inventory account amounted to $289,300$ units. Ending inventory had $38,500$ units that were $60$ percent complete with respect to materials. The ending inventory had an $$36,960$ direct materials cost assigned. What was the total materials cost incurred this period?

Beginning inventory had $38,200$ units, $90$ percent complete with respect to conversion costs. During the period, $32,800$ units were started. Ending inventory was $50$ percent complete with respect to conversion costs and was assigned $$22,000$ in conversion costs. The conversion cost per equivalent unit was $$1\mathrm{.}25.$ How many units were transferred out?

During the period, $105,000$ units were transferred into the department. The $214,400$ units transferred out were charged to the next department at an amount that included $$268,000$ for direct materials costs. The ending inventory was $80$ percent complete with respect to direct materials and had a direct materials cost of $$45,625$ assigned to it$.$ How many physical units are in the ending inventory?

The WIP Inventory account had a beginning balance of $$35,000$ for conversion costs on items in process and, during the period, $$276,700$ in conversion costs were charged to it$.$ Also during the period, $$289,300$ in conversion costs were transferred out. There were $12,000$ units in the beginning inventory, and $144,650$ units were transferred out during the period. The units in ending work$-$in$-$process inventory are $40$ percent complete with respect to conversion costs. How many units were started this period?