4 For the current period, Jones started 15,000 units department. If Jones applies a higher completion rate (e g . 40%) for ending 30%) with respect to both materials and conversion unit, costs of units completed and transferred out, and cost of and completed 10,000 units, leaving 5.000 units in process in the first production (e g . 40%) for ending work inProcess inventory than the knal sompletion rate tees cost, what is the impact of this error on equivalent units of production, cost per equivalent on ed ending work in process inventory? inventoD transferred out overestimated underestimated overestimated underestimated underestimated overestimated overestimated underestimated underestimated underestimated cannot be determined B. underestimated C. overestimated D. overestimated E. overestimated overestimated overestimated