 In this presentation, we will calculate cost per equivalent unit using the weighted average method. Last time we computed equivalent units of production, equivalent units of production for materials and conversion. We're going to use this information now to apply out the actual costs. Note what we're talking about here are units as opposed to the costs. When we consider the journal entries, we want to consider dollars. We're thinking about dollars and we therefore need to do some type of conversion between units and costs. Here's going to be our given data. So our data that is given, we're now talking about the dollar amounts. We're talking about the dollar amounts that were spent. We know what the dollar amounts are. What we don't know is how to apply those dollar amounts out between the various departments. So here's going to be our given data. Work and process and...