2) Compute equivalent units of production for conversion cost if you know in each process Material are entered at the beginning, and work in process percent complete is 60%. Units completed and transferred out is 20000. Work in process July31 is 3000. 1-Equivalent units of production of units completed and transferred out for conversion cost is: 3. Sidek Company manufactures a product with a unit sales price of $200 and a unit variable cost of $120. 10,000 units were produced and sold. Fixed manufacturing costs were $480,000. B company offered to buy an additional 2,000 units at $150 each which would not affect its present sales. What is the effect on net income if Sidek company has sufficient capacity to produce the additional units and accept the special order? a. Income would decrease by $60,000. b. Income would increase by $60,000. C. Income would increase by $300,000. d. Income would increase by $240,000