Do It! Review 16-3 The Assembly Department for Right pens has the following production data for the current month. Beginning Work in Process Units Transferred Out Ending Work in Process 15,500 12,000 Materials are entered at the beginning of the process. The ending work in process units are 66% complete as to conversion costs Compute the equivalent units of production for (a) materials and (b) conversion costs. Materials Conversion costs The equivalent units of production