Process costing-welghted average Use the following information to answer the following two questions. Assume Cyber Company uses a process costing system based on the weighted average method. Cyber's accountant produces the following equivalent unit calculations for the month of October for the first department: Also assume that the beginining inventory had accumulated $13,000 or materials and 312, wuy or currer sum wast w wa previous month. During the month of October, curren costs included $37.000 of materials and $68,000 of conversion costs