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 $ 970 Conversion costs 512 Current period costs Direct materials 22,295 Conversion costs 13,437 Quantity information is obtained from the manufacturing records and includes the following: Beginning inventory 650 units (60% complete as to materials, 54% complete as to conversion) Current period units started 5,600 units Ending inventory 1,800 units (40% complete as to materials, 20% complete as to conversion) 4.value: 10.00 pointsRequired information Required: (1) Compute the equivalent units for the materials and conversion cost calculations.