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uses a process cost system to manufacture laptop computers. The following
information summarizes operations relating to laptop computer model #KJK20 during
the quarter ending March 31:
Work-in-process inventory, January 1 300 $50,000
Started during the quarter
Completed during the quarter 600
Work-in-process inventory, March 31 100
Costs added during the quarter
Beginning work-in-process inventory was 50% complete for
direct labor costs. Ending work-in-process inventory was 75% complete for
direct labor costs. What is the equivalent amount of units of production using
the weighted-average unit cost inventory valuation method?