6-43 Weighted-Average Method Alvis Construction Supply Company has a department that manu- factures wood trusses (wood frames used in the construction industry). The following information is for the production of these trusses for the month of February: Work-in-Process Inventory, February 1 Direct materials: 100% complete Conversion: 20% complete Units started during February Units completed during February and transferred out Work-in-Process Inventory, February 29 Direct materials: 100% complete Conversion cost: 40% complete Costs incurred during February Direct materials Conversion 4,000 trusses $10,480 $15,258 18,000 trusses 17,000 trusses $ 59,040 $ 92,092