The matsui lubricants plant uses the weighted-average method to account for its work-in-process inventories. the accounting records show the following information for a particular day. beginning wip inventory direct materials $ 985 conversion costs 572 current period costs direct materials 28,660 conversion costs 17,809 quantity information is obtained from the manufacturing records and includes the following. beginning inventory 850 units (70% complete as to materials, 54% complete as to conversion) current period units started 6,000 units ending inventory 1,600 units (50% complete as to materials, 20% complete as to conversion) required: a. compute the equivalent units for the materials and conversion cost calculations. b. compute the cost per equivalent unit for direct materials and conversion costs.