Ex. 155 The Nitrogen Fixation Department of Tomco Manufacturing bogan the month of December with beginning work in process of 4,000 units that are 100% complete as to materials and 30% complete as to conversion costs Units transferred out are 10.000 units Ending work in process contains 3.000 units that are 100% complete as to materials and 60% complete as to conversion costs. Instructions Compute the equivalent units of production for materials and conversion costs for the month of December