sparky corporation uses the weighted-average method of process costing. the following information is available for february in its molding department: units direct materials percent complete conversion percent complete beginning work in process inventory 25,000 100% 55% units started and completed 110,000 units completed and transferred out 135,000 ending work in process inventory 30,000 100% 30% production cost information for the molding department follows. beginning work in process direct materials $ 43,000 conversion 48,850 $ 91,850 costs added this period direct materials $ 287,000 conversion 599,150 886,150 calculate the cost per equivalent unit of direct materials.