West Bend manufactures appliances. Direct materials are added at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning workin-process inventory is 100% complete for DM and 60% complete for conversion; the ending work-in-process inventory is 100% complete for DM and 20% complete for conversion. The . Use the WEIGHTED AVERAGE method. SHOW COMPUTATIONS. a. Compute the equivalent units of production for DM and conversion. b. Compute the cost per equivalent unit for DM and conversion