Compute the direct materials cost per equivalent unit for the Production department using the weighted-average method. Beginning work in process inventory Units started and completed Units completed and transferred out Units Direct Materials Percent Complete Conversion Percent Complete 39,000 100% 50% 160,000 199,000 39,000 100% 65% Ending work in process inventory Production cost information for the Production department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials. Conversion $ 93,600 109,000 $ 202,600 $ 253,300 317,400 $ 570,700 4 $1.58. $1.46. $1.74. $1.37. O $2.17.