Questions:
1. Interpret the meaning of a department's equivalent units with respect to direct labor.
2. A department began the period with 8,000 units that were one-fourth complete with respect to direct labor. It completed 58,000 units, and ended with 6,000 units that were one-third complete with respect to direct labor. What were its direct labor equivalent units for the period using the weighted-average method?
3. A process cost summary for a department has three sections. What information is presented in each of them?