1. Weighted-Average Process Costing

Gygax Corporation makes Bubbles from Ooze using weighted average process costing.At the end of the period, they had the following data:

Beginning units in WIP -------8,000Costs in Beginning WIP:

Units started--------- --------4,000DM----- $23,000

Units transferred out --------2,600Conversion ---- $32,000

Current costs:

DM$71,000

Conversion$61,400

Direct materials are added at the beginning of the process.Ending inventory is 75% complete for direct labor and manufacturing overhead.

1. How manyequivalent unitsare used to calculate the unit cost of direct materials?

1. How m anyequivalent unitsare used to calculate the unit cost of conversion?