compute the conversion cost per equivalent unit for the production department using the weighted-average method. direct materials conversion percent percent complete complete 100% 30% 100% 25% beginning work in process inventory units started and completed units completed and transferred out ending work in process inventory units 10,000 76,000 86,000 15,000 production cost information for the production department follows. beginning work in process conversion costs added this period conversion $ 52,100 450,500. 1.72, 5.60, 0.84, 5.02