5 Work-in-process beginning Inventory consisted of 13,400 units fully complete with respect to materials and 30 percent complete with respect to conversion costs. In June, the factory started 114,000 units and transferred out 99,750 units. The work-in-process inventory was fully complete with respect to materials and 70 percent complete with respect to conversion costs. The company uses FIFO process costing. The equivalent units (materials; conversion) for June would be: 0:50:55 Multiple Choice (114,000, 119,105) O (114,000; 115.085) (127,400; 115,085) (127400; 119,105) (140,800; 123,380)