based on the logic answer Colle Manufacturing uses a weighted-average process-costing system. All materials are introduced at the start of manufacturing and conversion costs are incurred evenly throughout the process. The company's beginning and ending work-in-process inventories totaled 15,800 units and 18,900 units, respectively, with the latter units being 2/3 complete at the end of the period. Colle started 36,200 units into production and completed 33,100 units. Manufacturing costs follow. Beginning work in process: Materials, $61,700; conversion cost, $172,000 Current costs: Materials, $180,000; conversion cost, $516,000 Universal's equivalent-unit cost for conversion cost is