Change all of the numbers in the data area of your worksheet so that it looks like this 3 Data 4 Beginning work in process inventory 5 Units in process 6 Completion with respect to materials 7 Completion with respect to conversion 8 Costs in the beginning work in process inventory 9 Materials cost 10 Conversion cost 11 Units started into production during the period 12 Costs added to production during the period 13 Materials cost 14 Conversion cost 15 Ending work in process inventory: 16 Units in process 17 Completion with respect to materials 18 Completion with respect to conversion 100 75 % 60% $1,610 $4,545 18,700 $388,182 $1,396,459 100 40% 30% 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