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: Beginning WIP inventory Direct materials Conversion costs Current period costs Direct materials Conversion costs $ 991 422 19,406 11,331 Quantity information is obtained from the manufacturing records and includes the following: Beginning inventory Current period units started Ending inventory 950 units (60% complete as to materials, 56% complete as to conversion) 5,000 units 1,200 units (40% complete as to materials, 30% complete as to conversion)