If there was no beginning work in process and no ending work in process under the weighted-average process costing method, the number of equivalent units for direct materials, if direct materials were added at the start of the process, would be:

Process costing is a method of accounting that tracks and accumulates direct costs, and allocates indirect costs of a manufacturing process. It's often used by companies that mass produce similar products or units of output.  The five steps of process costing are: Summarize the flow of physical units Compute output in terms of equivalent units Calculate costs per equivalent unit costs Summarize total costs to account for Assign costs for finished products and work in process products  Equivalent units are notional whole units that are equivalent to the number of incomplete units... Show more

Process costing is a method of accounting that tracks and accumulates direct costs, and allocates indirect costs of a manufacturing process. It's often used by companies that mass produce similar products or units of output. 

The five steps of process costing are:
Summarize the flow of physical units
Compute output in terms of equivalent units
Calculate costs per equivalent unit costs
Summarize total costs to account for
Assign costs for finished products and work in process products 

Equivalent units are notional whole units that are equivalent to the number of incomplete units adjusted for their stage of completion. 
Process costing is important because it helps companies: Set prices for their products, Determine if costs are tracking in line with projections, Monitor profit margins, and Simplify inventory control. 
The result of process costing is a cost of goods manufactured (COGM) figure that is often listed on a company's income statement. 

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