Ending WIP inventory has 100 units that are 80% complete for direct materials and 30% complete for conversion costs. For calculating weighted-average costs per equivalent unit, which of the following statements is true? The denominator would include 80 units for direct materials and 30 for conversion The denominator would include 20 units for direct materials and 70 for conversion You cannot determine what constitutes the denominator The denominator would include 100 units for both.