- Chapters 14 Sed Seve Gombino Construction adds materials at the beginning of production and incurs conversion cost uniformly throughout manufacturing Consider the date the follow Beginning work in process Started in August Production completed Ending work in process, 40% complete Units 20.000 68,000 55,000 25,000 Conversion cost in the beginning work-in-process inventory totaled $120,000, and August conversion cost totaled $270,000. Assuming use of the weighted average method, which of the following choices correctly depicts the number of equivalent units for materials and the conversion cost per equivalent unit? Equivalent Units: Materials A. 55,600 8. 65,000 C. 65,000 D. 80,000 E. 80,000 Conversion cost per Equivalent Unit $4.91 $4.88 $6.00 $4.88 $6.00 Multiple Choice here to search E Save Multiple Choice Choice A Choice B Choice Choice D Choice E to search