20% completion of ending inventory- material

80% completion of ending inventory- conversion

3 Data 4 Beginning work in process inventory: 5 Units in process 6 Completion with respect to materials 7 Completion with respect to conversion 8Costs in the beginning work in process inventory: 400 30% 45% $1,796 $13,948 11,900 Materials cost 10 Conversion cost 11 Units started into production during the period 12 Costs added to production during the period 13 Materials cost 14 Conversion cost 15 Ending work in process inventory 16 Units in process $169,518 $911,106 400 If your formulas are correct, you should get the correct answers to the following questions. (a) What is the equivalent units of production for materials? Equivalent units of production for materials 11,580: (b) What is the equivalent units of production for conversion? Equivalent units of production for conversion 11,820