DO IT! 16-3. Compute equivalent units. Ihe Assembly Department for Right pens has the following production data for the current month. Beginning Work in Process Units Transferred Out Ending Work in Process 20,000 10,000 Materials are entered at the beginning of the process. The ending work in process units are 70% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs.