Finishing department at Jersey company uses the weighted average method and its process costing system all materials are added at the beginning of processing and finishing department and conversion costs are added evenly throughout the process drink September finishing department collected the following data working process September 1 16,000 units 60% complete Unit started 50,000 completed and transferred 40,000 working process September 30 26,000 20% cost for September working process September 1 direct materials $22,000 conversion cost $52,820 added during the month direct materials $110,000 conversion cost $311,680 compute equivalent units of production for direct materials