Beginning work in process inventory Compute the direct materials cost per equivalent unit for the Production department using the weighted-average method. Direct Materials Conversion Percent Percent Complete Complete 456 Units 24,000 100% Units started and completed 170,000 Units completed and transferred out 194,000 Ending work in process inventory 35,000 100% 55% Production cost information for the Production department follows. Beginning work in process Direct materials Conversion Costs added this period. Direct naterials Conversion $ 93,800 113,000 $ 206,800 $ 253,900 375,520 $ 629,420 Multiple Choice $152