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A company is using process costing with weighted-average inventory valuation and all costs are added evenly throughout the manufacturing process. For a period with 5,000 units in beginning work-in-process (WIP) inventory ( 30% complete), 10,000 units in ending WIP inventory 160% complete), and 25,000 units started in process, how many equivalent units are there for this period? 26,000 units. 25,000 units. 20,000 units. 24,500 units. Jones Corporation uses a first-in, first-out (FIFO) process costing system. Jones has the following unit information for the month of August: The number of equivalent units of production for conversion costs for the month of August is: 88,000 units. 80,000 units. 87,300 units. 92,300 units