Work in process, May 1 Units (45% complete) Direct materials Direct labor Overhead 10,000 $23,000 37,000 $15,000 During May, 65,000 units were completed and transferred to the molding department. The following costs were incurred by the miing department during May: Direct materials $115,000 140,000 55,000 Direct labor By May 31, 4,000 units that were 80 percent complete remained in Pfing. Scot uses the weighted average method. A. Caloulate the equlvalent units of production using the weighted average method B. Calculate the total costs to account for Total Costs to Account for Conversion Cost