Weighted average method		Direct Materials		Conversion
	Physical	%	Equivalent	%	Equivalent
Units to be accounted for:	Units	Complete	Units	Complete	Units
Beginning inventory	400	90.0%	360	40.0%	160
Units started	13,000		12,990		13,170
Total	13,400		13,350		13,330
Units accounted for as follows:
Completed & transferred	13,300	100.0%	13,300	100.0%	13,300
Ending inventory	100	50.0%	50	30.0%	30
Total	13,400		13,350		13,330
Costs to be accounted for:	Total		DM		Conv
Beginning WIP	$ 5,204		$ 756		$ 4,448
Costs added during period	$ 392,076		$ 29,949		$ 362,127
Total	$ 397,280		$ 30,705		$ 366,575
Divide by Equiv Units			13,350		13,330
Avg cost per unit	$ 29.800		$ 2.300		$ 27.500
Costs accounted for as follows:	Total		DM		Conv
Completed & transferred	$ 396,340		$ 30,590		$ 365,750
Ending inventory	$ 940		$ 115		$ 825
Total	$ 397,280		$ 30,705		$ 366,575