16.3 Equivalent Units At the start of the month, Lunar Industries' Mixing Department had no beginning work in progress inventory. Over the course of the month, the department completed and transferred out 48,000 units, and at the end of the month, it had 12,000 units in ending work in process inventory that were 75% complete with respect to conversion and 90% complete with respect to materials. If there were 57,000 equivalent units of production for conversion costs for the month, this indicates that O conversion costs are incurred uniformly throughout the process. O all materials costs are incurred at the beginning of the process. Omaterials costs are incurred uniformly throughout the process. O materials costs are incurred uniformly throughout the process. Save for Later Submit Answer