The Weighted Average method is used for process costing at Elvis Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (60% for conversion) 17,500 units Units started 114,500 units Units completed and transferred out 111,700 units WIP ending (30% for conversion) 20,300 units Beginning WIP direct materials $22,300 Beginning WIP conversion costs $19,700 Costs of materials added $370,000 Costs of conversion added $280,000