Gregory, which uses a process-costing system, adds all material at the beginning of production and incurs conversion cost evenly throughout manufacturing (estimated to be 40% complete at the end of period), The information that follows relates to the period just ended: Units started and completed: 75.000 Units in ending work-in-process inventory: 15.000, 40% complete Required: 1. What's the total equivalent units of production with respect to material cost (3 Points)? 2. What's the total equivalent units of production with respect to conversion cost (3 Points)