Cost Information and the Weighted Average Method Morrison Company had the equivalent units schedule and cost information for its Sewing Department for the month of December, as shown below.. Units completed Direct Materials 41.000. Conversion Costs 41,000 Add: Units in ending work in process x Percentage complete: 15,000 x 100% direct materials 15,000 15,000 x 40% conversion materials 6,000 Egivalent units of output 56,000 47,000 Costs: Work in process, December 1: Direct materials Conversion costs Total work in process Current costs Direct materials $69,000 11,000 $80,000 $520,000 Conversion costs 188,000 Total current costs $708,000