3. (a). The Mixing Department's output during the period consists of 20,000 units completed and transferred out, and 5,000 units in ending work in process 60% complete as to materials and conversion costs. Beginning inventory is 1,000 units, 40% complete as to materials and conversion costs. What will be the equivalent units of production? (b). Mora Company has 2,000 units in beginning work in process, 20% complete as to conversion costs, 23,000 units transferred out to finished goods, and 3,000 units in ending work in process 331/3 % complete as to conversion costs. The beginning and ending inventory are fully complete as to materials costs. What will be the Equivalent units for materials and conversion cost? *