The assembly line at Soda Incorporated uses the weighted-average method of process costing. Raw materials are fully added at the beginning of the process. Consider the following data for the month of September 2020:
				Physical Units	Direct Materials	Conversion Costs
	Beginning work in process (Sept 1)			625	$ 7,125	$ 5,000
	Started in September			500
	Completed during September			425
	Ending work in process (Sept 30)			700
	Total costs added during September				$ 7,500	$ 14,000
	Degree of completion Sept 1: direct materials, 100%; conversion costs, 60%
	Degree of completion Sept 30: direct materials, 100%; conversion costs, 75%
Solve: - Compute the equivalent units for conversion costs. - Calculate the cost per equivalent unit for conversion costs. - Assign conversion costs to: A) units completed; and B) units in ending work in process.