3. Process Costing

Baby Seater Co. has partially completed 8,000 units in ending work in process inventory. Each unit is 70% complete with conversion costs evenly incurred throughout the process. Calculate for the equivalent units of conversion costs.

Candy Goods Co. implements a weighted-average method for process costing, and all materials are added at the start of production. What is the correct way to calculate costs of direct materials in this case?