Compute Equivalent Units and Cost per Equivalent Unit-Weighted-Average Method A. Calculation of equivalent units: % Completion Direct Material Conversion 100% 70% Equivalent Units Direct Material Conversion Work in Process, beginning Units started during period Total units to account for Units completed during period Work in Process, ending Total units accounted for Total equivalent units Units 90,000 1,020,000 1,110,000 960,000 150.000 1.110.000 100% 100% 100% 40% B. Calculation of cost per equivalent unit: Direct Material $ 35,670 408,330 $ $ Conversion 110,630 1,521,370 $ $ Total 146,300 1,929,700 Costs Work in Process, beginning Costs incurred during period Total costs Total equivalent units Total cost per equivalent unit