2 Compute the direct mates cost per quvaient unit for the Production department using the weighted Unika Biret Materiale i Pecent Complete Complate Beginning work in process Laventory Units started and completed 20,00 100% 638 170,000 Unite completed and transferred out 190.000 Ending work in process inventory 31.000 1004 404 Production cost information for the Production department follows Beginning work is process Direct materials Conversion 94.100 121,000 215,105 Costs added this period Direct materials $255,000 Conversion 305,360 564,360