Final answer:
The question relates to calculating equivalent units of production for direct materials using the weighted average method in cost accounting, which is not covered by the provided cost structure information.
Step-by-step explanation:
The student's query is focused on calculating the equivalent units of production for direct materials using the weighted average method in process costing. Instead, equivalent units of production is a concept used in cost accounting to assign a quantity to partially completed goods, which are then treated as if they were a number of fully completed units for the purpose of accounting.
Under the weighted average method, the equivalent units of production for direct materials would be calculated by adding the units completed and transferred out during the period to the equivalent units of direct materials in ending work in process inventory. Given the context, it seems there is a misalignment of provided information with the student's question, which may require clarification on the part of the student to proceed with an accurate calculation.