Costs (For units in Beg. Work in Process and Started into Production): Materials are added at the beginning of the process. The company uses weighted-average process costing. Your answer is correct. Compute equivalent units of production for materials and for conversion costs. Materials Conversion cost eTextbook and Media Determine the unit costs of production. (Round answers to 2 decimal places, eg. 52.75.) (c) Show the assignment of costs to units completed and transferred out and to those still in process. Cost assigned to units completed and transferred out $ Cost assigned to units in ending work in process inventory