3. Process Costing

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?

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.