5) OUR Mfg. Co. has two departments, #1-Mixing, and #2-Wrapping. On Sept. 1, the Beginning Inventory of WIP-Wrapping was 1,000 units that were 20% complete as to conversion (the only cost in WIP-Wrapping). The equivalent units that should be used to assign transferred-in eq. units. costs to the Beginning Inventory of WIP-Wrapping are: DM Price Vermog 800