Tank Company, which uses weighted average process costing, had an equivalent cost per unit for direct materials of $0.80 and for conversion costs of $0.60 during April. There were 30,000 units completed and transferred to finished goods, and 10,000 units in ending work in process inventory that were 100% complete with respect to direct material and 40% complete with respect to conversion costs. What was the ending work in process inventory A company has 10,000 equivalent units in ending work in process, that are 100% complete with respect to materials and 80% complete with respect to conversion costs. The cost per unit for inventory is $2.00, which consists of $1.20 for materials and $0.80 for conversion costs. What is the dollar value assigned to the ending work in process inventory?