Compute the number of equivalent units with respect to direct materials using the weighted average method. Direct Materials Percent Complete 100% Conversion Percent Complete 40% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 23,000 200,000 223,000 33,000 100% 45% Multiple Choice o 223,000 0 33,000 0 190,000 214,850 0 256,000