Do It! Review 3-3 The Assembly Department for Right pens has the following production data for the current month. Beginning Work in Process -0- Units Transferred Out 17,500 Ending Work in Process 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. The equivalent units of production Materials Conversion costs