for its Sewing 3. Morriso n Company had the equivalent units schedule and cost information Department for the month of December Conversion Costs Direct Materials 45,000 Units completed 45,000 Add: units in ending work in process * Percentage complete: 10,000 * 100% direct materials 10,000 * 45% conversion costs 10,000 4,500 Equivalent units of output 55,000 49,500 Costs: Work in process, December 1: Direct materials Conversion costs Total work in process $82,500 67,500 $80,000 Current costs: Direct materials Conversion costs Total current costs $550,000 180,000 $734,000 A. Calculate the unit cost for December, using the weighted average method. B. Calculate the cost of goods transferred out, calculate the cost of ending work in process, and reconcile the costs assigned with the costs to account for