For each of the subsequent independent cases, evaluate the units or equivalent units requested (assuming weighted-average costing).

Required:
(a)
The WIP Inventory account had a starting balance of $11,400 for conversion costs on items in process and, through the period, $108,600 in conversion costs were charged to it. Also during the period, $115,200 in costs was transferred out. There were 2,400 units in the starting inventory, and 28,800 units were transferred out during the period. Find how many equivalent units are in the ending inventory?

Equivalent units in ending inventory

(b)
in the period, 8,400 units were transferred into the department. The 12,800 units transferred out were charged to the subsequent department at an amount that included $26,880 for direct materials costs. The ending inventory was 25 % complete with respect to direct materials and had a direct materials cost of $5,040 assigned to it. Find how many physical units are in the ending inventory?

Physical units in ending inventory

(c)
Starting inventory consisted of 16,000 units with a direct materials cost of $56,800. The equivalent work characterizes by all direct materials costs in the WIP Inventory account amounted to 72,000 units. Ending inventory had 24,000 units that were 20 % complete with respect to materials. The ending inventory had a $18,000 direct materials cost assigned. Evaluate what were the total materials cost incurred this period?

Total material cost $

(d)
Starting inventory had 12,300 units 40 % complete with respect to conversion costs. During period, 10,500 units were started. Ending inventory had 10,000 units 30 % complete with respect to conversion costs. Find how many units were transferred out?