Change the percentage completion with respect to conversion for the beginning inventory from 25% to 40%, but keep everything the same as in Requirement 2. The data area of your worksheet should now look like this: (d) What is the cost per equivalent unit for conversion? (Round your answer to 2 decimal places.) (e) What is the cost of the units transferred out? (Round your cost per equivalent unit to 2 decimal places.) Requirement 3: Either print a copy of your worksheet or make a copy of the worksheet in your workbook before proceeding. You will need to refer bock to this worksheet. Change the percentage completion with respect to conversion for the beginning inventory from 25% to 40%, but keep everything the same as in Requirement 2 . The data area of your worksheet should now look like this: If your formulas are correct, you should get the correct answers to the following questions. (a) What is the equivalent units of production for materiais? (b) What is the equivalent units of production for conversion? (c) What is the cost per equivalent unit for materials? (Round your answer to 2 decimal places.) 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? (b) What is the equivalent units of production for conversion? (c) What is the cost per equivalent unit for materials? (Round your answer to 2 decimal places.) Requirement 2: Change all of the numbers in the data area of your worksheet so that it looks like this: (d) What is the cost per equivalent unit for conversion? (Round your answer to 2 decimal places.) (e) What is the cost of the units transferred out? (Round your cost per equivalent unit to 2 decimal places.)