he mixing department of Tangerine Company has the following data for February: Production: Units in process, February 1, 60% complete* 8,000 Units completed and transferred out 73,000 Units in process, February 28, 25% complete* 38,000 *With respect to conversion costs, all materials are added at the beginning of the process. Calculate the equivalent units with respect to conversion by following nonuniform application of manufacturing inputs