Exercise 8-31 (Static) Equivalent Units and Cost of Production (LO 8-3) By mistake, the production supervisor at East Manufacturing transposed the digits on the production report and reported a higher percentage of completion for each inventory component. Assume that there was no beginning inventory. Required: What is the effect of this error on the following? a. The computation of total equivalent units. b. The computation of costs per equivalent unit. c. Costs assigned to work-in-process ending inventory