Kali Manufacturing Inc. began the year with the following. Units Beginni

Kali Manufacturing Inc. began the year with the following.

Units

Beginning work-in-process

20000

20% complete

Transferred to finished goods

60000

Ending inventory

10000

70% complete

Materials 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.