Beginning WIP Inventory contained 70,000 units. All direct materials were added at the beginning of the manufacturing process. They completed 130,000 units during the period, and there were 32,000 units in WIP inventory at the end of the period which were 80% complete. How many equivalent units were in ending WIP with respect to conversion costs? 85,600 28,000 25,600 155,600 92,000