average method All materials are added at the start of the process. Conversion costs are incurred process costing system with the weighted uniformly throughout the procesina The beginning inventory was 30% complete, while the ending inventory was 60% complete. The following unit and cost information is available for the month of May Beginning Inventory 5160005 Current Period 168.000 5 Total 484 000 Materials Conversion Direct Labor Units Overhead 20,000 101,000 91.000 Totals 30,000 22.012 61.520 $ 83,6325 179 208 399 160 570,36B 3 201,220 452,780 654,000 Beginning work in process inventory, May 1 (30% complete) Started in production during May Completed production during May Ending work-in-process inventory, May 31 (60% complete) $ 99,6325 1,038,368 1.138.000 7. The equivalent units of production for materials are units 8. The equivalent units of production for conversion costs are: units