Donnie, Inc. ("DI") requires multiple departments and areas in order to make a single product. On August 1, DI had 10,000 units in beginning inventory that were 80% complete with respect to materials and 60% complete with regards to conversion. In addition to the beginning inventory, Di started and completed 190,000 units during the month of August. In DI's inventory as of August 31st, there were 50,000 units that were 40% complete with respect to materials and 20% complete with respect to conversion. DI's beginning inventory costs were $122,000 for materials and $222,000 for conversion. During the month of August DI added $318,000 direct materials costs and $408,000 of conversion costs. Using the weighted average method of process costing determine: Equivalent Units for Direct Materials and Conversion Cost per Equivalent Unit for Direct Materials and Conversion Ending Balances of WIP for Direct Materials. WIP for Conversion and Finished Goods Inventory