Using weighted-average, total cost to account for in a process is $100,000, evenly divided between materials and conversion. Conversion consists of 75,000 equivalent units, divided one-fourth to work in process, and three-fourths to completed units, then: material costs included in ending work in process are $50,000. the information is insufficient to determine material costs in ending work in process. material costs included in ending work in process are $25,000.st for $100. material costs included in ending work in process are $12,500.