A) The Sirap Co. has 400 units in beginning work in process inventory that is 30% complete for conversion costs. During the month 7900 units were completed. The ending units of work in process was 1000 units 40% complete in conversion costs. Calculate the total equivalent units for direct materials if materials are added at the beginning of the process. B) The Sirap Co. had 400 units in beginning work in process inventory that is 30% complete for conversion costs. During the month 7900 units were completed. The ending units of work in process is 1000 units 40% complete for conversion costs. Calculate the total equivalent units for conversion costs.