900 Units in process at the beginning of August Units started in August Units completed and transferred Units in process at end of August 2,000 2,100 800 i Requirements - Compute the equivalent units of production for direct materials and conversion costs for each independent scenario. 1. Units in process at the end of August are 20% complete materials are added at the beginning of the process. 2. Units in process at the end of August are 80% complete, materials are added at the beginning of the process 3. Units in process at the end of August are 20% complete; materials are added at the end of the process 4. Units in process at the end of August are 80% complete, materials are added at the halfway point