Midway Metal, which uses the weighted average method, produces wire baskets in two departments, Bending and Painting. The Work in Process Inventory T-account for the Bending department is shown below. The 3,100 units in beginning work in process inventory had direct materials costs of $3,500 and conversion costs of $2,700. Also shown is unit data for the Bending department this period. Units Beginning work in process inventory 3,100 Direct Materials Percent Complete 100% Conversion Percent Complete 25% Units started this period 7,100 Completed and transferred out 8,100 Ending work in process inventory 2,100 100% 60% Work in Process Inventory-Bending ($) Debit Beginning balance Direct materials Direct labor Overhead 6,200 11,800 4,100 16,600 ? Credit ? Transferred out Ending balance a. Compute equivalent units of production for both direct materials and conversion.