1. Calculate the following: a. On March 31, the Prepping Department beginning Work-in-Process Inventory was 40% complete for materials and 90% complete for conversion costs. This means that for the beginning inventory. the materials and % of the conversion costs were added during April. % of b. On April 30, the Prepping Department ending Work-in-Process Inventory was 80% complete for materials and 45% complete for conversion costs. This means that for the ending inventory % of the materials and % of the conversion costs were added during April. 2. Use the information in the table and the information in Requirement 1 to compute the equivalent units of production for direct materials, and conversion costs for the Prepping Department.