Omartian Inc. uses the weighted average cost method in its process costing system. Information for department A for July is as follows: Materials Conversion Work in process, beginning $ 9,100 $ 6,650 Current costs added $ 36,000 $ 28,000 Equivalent units 110,000 units 105,000 units Costs per equivalent unit $ 0.41 $ 0.33 Goods completed: 98,000 units Work in process, ending: 12,000 units Materials are all added at the beginning of the process. The ending work-in-process inventory is 50% complete with respect to conversion costs. Required: 1. Calculate the degree of completion for direct materials and conversion cost in ending inventory.