Manning Corporation Uses the Weighted-Average Method in Its Process Costing

Essay

Manning Corporation uses the weighted-average method in its process costing. The following data pertain to its Processing Department for September.
$\begin{array}{r}\text { Percent Complete}\\\begin{array}{lrrr}&\text { Units}&\text { Materials}&\text { Conversion}\\\text { Work-in-process, September 1 } & 700 & 65 \% & 45 \% \\\text { Units started into production during September } & 8,300& &\\\text { Units completed during September and } & & \\\text { transferred to the next department } & 7,300 & & \\\text { Work-in-process, September } 30 & 1,700 & 90 \% & 40 \% \end{array}\end{array}$

Required:
Compute the equivalent units of production for both materials and conversion costs for the Processing Department for September using the weighted-average method.