Calculate the cost of equivalent units for inventory transferred out and ending WIP using the weighted-average method based on the following data: Furthermore, reconcile, "To Be Accounted For" w Accounted For. Material 83% Conversion 29% Beginning WIP Started Completed Ending WIP Units 2300 17,809 16,224 3,885 64% 13% Units Beginning = 2,300 Started = 17,809 Material $31,411 $301,672 Conversion $53,758 $394,266