Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 2,800 ounces in beginning work in process inventory (50% complete). During the period, 31,300 ounces were completed. The ending work in process inventory was 1,600 ounces (40% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. 31,94 x units Feedback Check My Work Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process