Domkowski began operations on January 1 of the current year. The company uses a process-costing system, and conversion cost is incurred evenly throughout manufacturing. By January 31, the firm had completed 56,000 units. Which of the following statements is true about the ending work-in-process inventory if equivalent units for conversion cost totaled 59,000 units?

		There is no ending work-in-process inventory.
		The ending work-in-process inventory totaled 3,000 physical units.
		The ending work-in-process inventory of 10,000 physical units was 30% complete.
		The ending work-in-process inventory of 20,000 physical units was 85% complete.
		More than one of the other answers is true.