Question $22\backslash$table$[[\backslash$table$[[$Ending WIP$],[$inventory$]],$Blank $4,$Blank $5,$Blank $6],[\backslash$table$[[$Total$],[$equivalent$],[$units$]],$Blank $7,$Blank $8,$Blank $9],[$Quarter $2,$Total,Materials,Conversion$],[\backslash$table$[[$Transferred$],[$out$]],$Blank $10,$Blank $11,$Blank $12],[\backslash$table$[[$Ending WIP$],[$inventory$]],$Blank $13,$Blank $14,$Blank $15],[\backslash$table$[[$Total$],[$equivalent$],[$units$]],$Blank $16,$Blank $17,$Blank $18]]\backslash$table$[[$Quarter $3,$Total,Materials,Conversion$],[\backslash$table$[[$Transferred$],[$out$]],$Blank $19,$Blank $20,$Blank $21],[\backslash$table$[[$Ending WIP$],[$inventory$]],$Blank $22,$Blank $23,$Blank $24],[\backslash$table$[[$Total$],[$equivalent$],[$units$]],$Blank $25,$Blank $26,$Blank $27],[$Quarter $4,$Total,Materials,Conversion$],[\backslash$table$[[$Transferred$],[$out$]],$Blank $28,$Blank $29,$Blank $30],[\backslash$table$[[$Ending WIP$],[$inventory$]],$Blank $31,$Blank $32,$Blank $33]]$ Total

equivalent

units

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The following data show the units in beginning work in process inventory, the number of units started, the

number of units transferred, and the percent completion of the ending work in process for conversion. Given

that materials are added at the beginning of the process, what are the equivalent units for material and

conversion costs for each quarter using the weighted$-$average method? Assume that the quarters are

independent.