- Adapuve Pidclice 13: Process Costing (11 of 20) 23.11: Nelson industries makes widgets using a two-step process that involves machining first and assembly second. In the Machining Department, all materials are issued at the beginning of the process and conversion costs are incurred uniformly throughout the process. During the period, the Machining Department transferred out 8,600 widgets and had an ending inventory of 4,000 widgets that were 85% complete. Beginning inventory consisted of 6,000 units that were 35% complete. What are the equivalent units of production for materials in the Machining Department? A 12,600 widgets B 12,000 widgets C 3,400 widgets D 6,600 widgets