Kali Manufacturing Inc. began the year with the following.
Units
Beginning work-in-process 20,000 20% complete
Transferred to finished goods 60,000 
Ending inventory 10,000 70% complete
Materials are added at the beginning of the process
Required
Calculate the equivalent units for
a. material costs under the weighted average process cost method;
b. conversion costs under the weighted average process cost method;
c. material costs under the FIFO process cost method; and
d. conversion costs under the FIFO process cost method.
Problem 2: 
Glass Company manufactures a product through a continuous single-step process. All materials are added at the beginning of processing. Production and cost data for the company for the current month are as follows.
Production Data units
In process, beginning of month (20% converted) 2000
Started during current month 8000
Completed and transferred to finished goods 5500
In process, end of month (60% converted) 4500
Manufacturing Costs
Work in process, beginning 
-Materials $15,000
-Conversion $6,450
Production Costs Added 
-Materials $54,000 
-Direct labor cost $105,000 
-Factory overhead cost $36,150 
Required
Prepare a cost of production report for current month. Use Weighted-Ave process costing.