Exercise 8-31 (Static) Equivalent Units and Cost of Production (LO 8-3) By mistake, the production supervisot at East Manufacturing transposed the digits on the production report and reported a higher percentage of completion for oach 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