Assume all materials are added at the beginning of the production process, and conversion costs are added uniformly throughout the process. Beginning work-in-process is composed of 100 units, which are 35% complete with respect to conversion costs. Also assume that 700 units are started and completed during the period, and ending work-in-process includes 90 units that are 70% complete with respect to conversion costs. Compute equivalent units of production for direct materials and conversion costs under the weighted average cost flow assumption.Assume all materials are added at the beginning of the production process, and conversion costs are added uniformly throughout the process. Beginning work-in-process is composed of 100 units, which are 35% complete with respect to conversion costs. Also assume that 700 units are started and completed during the period, and ending work-in-process includes 90 units that are 70% complete with respect to conversion costs. Compute equivalent units of production for direct materials and conversion costs under the weighted average cost flow assumption.