Kevin's Frozen Pizzas uses FIFO process costing. Selected production and cost data follow for April 2024. (Click the icon to view the production and cost data.) Read the requirements. Requirement 1a. On March 31, the Prepping Department beginning Work-in-Process Inventory was 70% complete for materials and 45% complete for conversion costs. This means that for the beginning inventory % of the materials and % of the conversion costs were added during April. Requirement 1b. % of the materials and % of the On April 30, the Prepping Department ending Work-in-Process Inventory was 20% complete for materials and 40% complete for conversion costs. This means that for the ending inventory conversion costs were added during April. Requirement 2. Use the information in the table and the information in Requirement 1 to compute the equivalent units of production for direct materials, and conversion costs for the Prepping Department.