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 $ 955 482 21,190 12,559 Quantity information is obtained from the manufacturing records and includes the following: Beginning inventory 550 units (70% complete as to materials, 56% complete as to conversion) Current period units started Ending inventory 5,400 units 1,600 units (50% complete as to materials, 30% complete as to conversion)