As Tamarisk Manufacturing produced bookshelves this month, its accountants were in contact with production managers to keep tabs on costs. The WIP Inventory-Assembly account had a beginning balance as follows: DM costs of $45,900 and conversion costs of $30,200. Additional DM costs were added to this assembly department this month totaling $95,400, along with conversion costs of $44,840. Direct materials were pulled from RM Inventory, while conversion costs consisted of accrued DL costs of $28,840 and applied MOH of $16,000. During the month, 3,000 physical units were completed. Tamarisk uses the weighted-average method of process costing and reported the following equivalent units this month. DM Conversion Costs Total equivalent units of work done 3,140 2,680