Use the information below to answer the two questions that follow. Atwood Corporation uses the weighted-average method in its process-costing system. Operating data for the first department for May appear below for the physical flow of units, and for direct materials and conversion costs. Beginning WIP inventory Units in beginning WIP inventory Material costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion During May Units started into production during May Material costs added during May Conversion costs added during May 450 units $5,500 $3,600 80% 25% 16,000 units $151,202 $ 280,599 Ending WIP inventory Units in ending WIP inventory Percent complete with respect to materials Percent complete with respect to conversion Q: Compute the equivalent units of production for the first department 1,150 units 60% 20% Answer: Direct Materials (Click to select) units Q: Determine the cost of WIP inventory ending balance: Answer: (Click to select) units Conversion (Click to select)