All direct materials are added at the beginning of production, and conversion costs are applied evenly during production. Wolfpack Company uses weighted-average process costing for the product it manufactures. The December 31 adjustment to work-in-process inventory (WIP) is calculated as over- or underapplied manufacturing overhead multiplied by which of the following? ACC 312 The following data apply to the past month: Physical units in beginning inventory (30% complete as to conversion costs) Physical units transferred to finished goods inventory Physical units in ending inventory (60% complete as to conversion costs) How many physical units did Wolfpack start into production during the past month? Wahoo Inc. Has fixed costs per unit of $20 when the company produces 25,000 units. At the same level of production, total variable costs are $200,000. What is the total cost when Wahoo produces 50,000 units?