Mazomanie Farm completed 21,000 units during the quarter and has 2,900 units still in process. The units are 100% complete with regard to materials and 65% complete with regard to conversion costs. What are the equivalent units for materials and conversion? Equivalent Units of Materials Equivalent Units of Conversion Feedback Check My Work Remember that the ending work in process units are determined by using the applicable percentages for both materials and conversion amounts. This is added to the amount completed and transferred to determine the equivalent units