Compute the direct materials cost per equivalent unit for the Production department using the weighted average method. Direct Materials Percent Complete Beginning work in process inventory Units started and completed Units completed and transferred out 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 $ 94,100 120,000 Units 38,000 180,000 218,000 30,000 $ 254,900 295,480 $ 214,100 $ 550,380 100% 100% Conversion Percent Complete 40% 40%