Answer:
a. The equivalent units for materials using the weighted-average method  223432 gallons
b. The equivalent units for conversion costs using the weighted-average method 218714 gallons
Explanation:
The Concept of Equivalent units needs to be first defined.Equivalent Units in process costing is the number of units in terms of completion stage or percentage of a certain input element in the process.
<em>Step 1 Calculate the Units of Closing Work In Process</em>
Hint: Units IN must equal units Out
Units of Closing Work In Process = Units of Opening Work In Process + Units Started during the year - Units of Closing Work In Process
Therefore Units of Closing Work In Process  = 43300+235400-211300
                                                                           = 67400 units
<em>Step 2 Calculate the Equivalent Units of Materials</em>
Closing Work In Process ( 67400×18%)                 =   12132
Completed and Transferred Out ( 211300×100%) = 211300
Total                                                                             223432
<em>Step 3 Calculate the Equivalent Units of conversion costs</em>
Closing Work In Process ( 67400×11%)                  = 7414
Completed and Transferred Out ( 211300×100%) = 211300
Total                                                                            218714
 
        
             
        
        
        
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I think the most appropriate answer would be B.
I hope it helped you!
        
             
        
        
        
Answer:
Use more labor and fewer capital.
Explanation:
Given that,
For producing 10,000 gadgets,
Labor hours use = 80 
Capital = 6 units 
Marginal product of labor = 4 gadgets per hour 
Marginal product of capital = 20 gadgets per unit
Cost of each unit of labor = $8 per hour
Cost of each unit of capital = $50 per unit
Therefore,
Marginal product per dollar for labor is as follows:

         = 0.5
 
Marginal product per dollar for capital is as follows:

         = 0.4
Hence, the marginal product per dollar for labor is greater than the marginal product per dollar for capital, which means that the firm should use more labor and fewer capital.