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:

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 $ 986 317 Direct materials Conversion costs Current period costs Direct materials Conversion costs 12,390 6,083 Quantity information is obtained from the manufacturing records and includes the following: Beginning inventory 600 units (60% complete as to materials, 53% complete as to conversion) Current period units started Ending inventory 4,300 units 1,200 units (40% complete as to materials, 25% complete as to conversion) value: Required information 7.50 points Required: (1) Compute the equivalent units for the materials and conversion cost calculations. Equivalent units for materials Equivalent units for conversion costs