Q. Illustrate what is the unit cost if the unit completed is 5,000 conversions is 5.000 work in process is 1000% completed 6,000 and conversing is 3,000. Equivalent unit of output is 11,000 for direct material and 8,000 for conversion. Cost assigned to beginning work in process: Direct materials 30,000; conversion costs 5,000. Manufacturing costs incurred during April: direct materials 25,000; conversion costs, $65,000. Using the weighted average method.