13: (2 Points). At the beginning of the period, there were 1,000 units in process that were 40% complete as to conversion costs and 100% complete as to direct materials costs. During the period 8,000 units were started and completed. Ending inventory contained 500 units that were 20% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process cost method. The equivalent units of production for materials and conversion costs, respectively, were: Materials: Conversion: Process Costing: (Note that these are very similar to the multiple choice questions in your class Problem / Notes). Make sure to show your work! 12: (2 points). The assembly department had 700 units 35% completed in process at the beginning of June, 10,000 units completed during June, and 900 units 60% completed at the end of June. Using the first-in, first-out method of inventory costing, what was the number of equivalent units of production for material costs AND conversion costs for the period