Cost Information and the Weighted Average Method Morrison Company had the equivalent units schedule and cost information for its Sewing Department for the month of December, as shown below. Direct Materials 41,000 Conversion Costs 41,000 Units completed Add: Units in ending work in process x Percentage complete: 10,000 x 100% direct materials 10,000 10,000 40% conversion materials 4,000 Eqivalent units of output 51,000 45,000 Costs: Work in process, December 1: Direct materials Conversion costs Total work in process Current costs: Direct materials $68,000 13,000 $81,000 $580,000 Conversion costs 182,000 Total current costs $762,000