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The direct operating costs of the departments (including both variable and fixed costs) were as follows: nearest whole dollar): Multiple Choice $104,500 $109,950 $124,050 $130,750. $136,500 below: Total equivalent units for conversion under the weighted-average method are calculated to be: Multiple Choice 8,229 equivalent units. 11,374 equivalent units. 8,384 equivalent units. 11,867 equivalent units. 10,500 equivalent units. The amount of joint costs allocated to product DBB-3 using the physical measure method is: Multiple Choice $54,250. $757,800. $1,705,263. $49,200. $1,136,880