material and 80% completed with respect to conversion costs. 12,000 units were added during the period; 20,000 units were completed and transferred and 5,000 units remain in ending workin-process inventory. The ending inventory were 75% completed with respect to materials and 30% completed with respect to conversion cost. Required: a. What was the number of equivalent units of production for the period with respect to material and conversion costs if process costing. First-in-First-Out costing method is used to cost inventories? b. What is the cost of units completed and transferred? C. What is the cost of the units in ending WIP