In February. Windsor, Inc, completed 10,700 units: 2,900 units still in process were 30% complete with respect to materials and conversion. (a) Youranswer is correct. How many equivalent units were in Windsor'sending Workin Process Inventory? (Round answer to 0 decimal places, e. 5. 275.) Equivalent Unuts How many equivalent units will be used to calculate the cost per equivaient unit? (Round answer to 0 decimal places, eg. 5,275.) Total equivalent units