Glendale Company is using process costing system. The following were taken from the books of Department 2 for the month of June. Quality control inspection is done at the end and materials are added 100% at the beginning of the process. Units Received Units completed and transferred Units in process, end (60% completed) 44. Equivalent production for material is a 50,000 45. a 43,000 B 45,000 B 46,000 C 50,000 40,000 5,000 40,000 Equivalent production for conversion cost C 47,000 D 43,000 D 45,000