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Q3. The assembly department has the following production data for the current month. Beginning Units Ending Work in Process Transferred Out Work in Process -0- 20,000 12,000 Materials are entered at the beginning of the process. The ending work in process units are 70% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs. Q3. The assembly department has the following production data for the current month. Beginning Units Ending Work in Process Transferred Out Work in Process -0- 20,000 12,000 Materials are entered at the beginning of the process. The ending work in process units are 70% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs