This is using the weighted average method. Thanks

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 $ 955 167 Current perlod costs Direct materials Conversion costs 19,940 11,688 Quantity information is obtainedl from the manufacturing records and includes the following Beginning inventory 500 units (65% complete as to materials, 54% complete as to conversion) Currerit period units started Ending inventory 5,300 units 1,500 units (45% complete as to materials, 25% complete as to conversion)