 In this presentation, we will take a look at equivalent units of production using the weighted average method. This will be our given data up top. We have the units. We have the percent completed materials. We've got the percent completed conversion. Then we have the work in process as of June 1st, which is going to be the beginning of our time period, the month in this case. Units started into production in June. The units that we then started units completed and transferred out of the department A during June. So these are the units that went out and then the work in process for June 30th. That's what's still going to be in the process. You can see this would be our standard kind of calculation. We would say, okay, we have the beginning units of the 330. Then we started another 6600 and what is still in there at the end. You can think of it as basically a physics.