When you reply, use the information given to calculate: The equivalent units that are in the Work In Process account. What their per unit material cost is. And what the per unit conversion cost is. Creative Conceptions a manufacture of identical product, uses process costing method under weighted average method. It's started it's month with work in process of $14,900 units with 100% completion for materials and 40% completion for conversion costs. During the current period 50,700 units were added to the production. At the end of the period, there were $10,400 units in ending in process with 20% completion with respect to conversion. All materials are added at the beginning of the process itself where as conversion costs are incurred throughout the process evenly. Cost of beginning work in process Material $17,500 Conversion $14,660 Cost incurred during the period Material $192,000 Conversion $125,676