Beginning work-in-process is 5,650 units; units completed is 60,600 units, and ending work-in-process is 4,600 units, which are 100% complete for materials and 50% complete for conversion costs. The beginning work-in-process inventory is 100% complete for materials and 50% complete for conversion. a. What are the equivalent units for materials and conversion using the weighted average method? Equivalent Units Materials Conversion b. What are the equivalent units for materials and conversion using the FIFO method? Equivalent Units Materials Conversion