Change all of the numbers in the data area of your worksheet so that it looks like this: A B 1 Chapter 5: Applying Excel 2 3 Data 4 5 Beginning work in process inventory: Units in process 900 6 Completion with respect to materials 20 % 7 Completion with respect to conversion 55 % 8 Costs in the beginning work in process inventory: 9 Materials cost $ 7,374 10 Conversion cost $ 40,124 11 Units started into production during the period 19,100 12 13 Costs added to production during the period: Materials cost Conversion cost $ 782,514 $ 1,528,844 14 Ending work in process inventory: 15 Units in process 16 Completion with respect to materials 17 Completion with respect to conversion 18 800 20 % 70% If your formulas are correct, you should get the correct answers to the following questions. (a) What is the equivalent units of production for materials? Equivalent units of production for materials (b) What is the equivalent units of production for conversion? Equivalent units of production for conversion