tion uses the weighted-average method in its process-costing system. Operating data for the first department for May appear below for the physical fnow of units, and for direct materials and conversion costs. Beginning WIP inventory Units in beginning WIP inventory 450 450 Material Conversion Percent complete with respect to materials Percent complete with respect to conversion $ 5,500 S 3,600 80% 35% 6450 16,000 D IS 30b Units started into production during May s 151202 1530-15300 (uso x.2o) Material costs added during May Conversion costs added during May isaa0 405530 Ending WIP inventory: Units in ending WIP inventory Percent complete with respect to materials Percent complete with respect to conversion 1,150 60% 20% 3 Compute the equivalent units of production for the first department Conversion. 13,950 units 15,300 units 16,450 units 15,990 units 6,750 units 15,300 units 17,150 units 15,530 units A. B. of the above. 4 Determine the cost of WIP inventory ending balance: A. S 10,503 B. $ 14,743 C. S 32,085 S 10,925 None of the above