[The following information applies to the questions displayed below.] The Matsui Lubricants plant uses the weighted-average method to account for its work-in-process Inventories. The accounting records show the following information for a particular day. Direct materials Beginning WIP inventory 951 Conversion costs 452 Current period costs Direct materials Conversion costs 18,770 10,873 Quantity information is obtained from the manufacturing records and includes the following. Beginning inventory Current period units started Ending inventory 450 units (60 % complete as to materials, 54% complete as to conversion) 5,200 units 1,400 units (40% complete as to materials, 20% complete as to conversion)