The following data have been provided by Allton Corporation,which uses the weighted-average method in its process costing.The data are for the company's Shaping Department for October. 
Required:
Compute the equivalent units of production for both materials and conversion costs for the Shaping Department for October using the weighted-average method.
Definitions:
Effort
The amount of physical or mental energy put into a task or activity.
Performance
The act of carrying out or completing tasks or functions; often measured in terms of efficiency, effectiveness, and productivity.
Rewards
Incentives or benefits given for achieving certain goals or performances, aimed at motivating individuals or teams.
Antiassignment Clause
A contractual provision preventing the transfer of rights or delegation of duties to another party without prior consent.
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