Do It! Review 17-3 The Assembly Department for Right pens has the following production data for the current month Beginning Work in Ending Work in Units Transferred Process Out Process 0 17,500 15,500 Materials are entered at the beginning of the process. The ending work in process units are 59 % 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