A company uses the weighted average method for process cost accounting. All direct materials are added at the start of the process and conversion costs are added evenly throughout the process. Calculate TOTAL Equivalent units for direct materials, direct labor and overhead if 180,000 units were completed and 30,000 units were in ending goods in process inventory and were 100% complete for materials and 70% complete for labor and overhead. (Remember you can email me a calculation sheet for possible partial credit.) 1) Direct Materials Equivalent Units of Production = 2) Direct Labor and Overhead Equivalent Units of Production -