Multiple Choice Question 77 The Molding Department of Marigold Company has the following production data: beginning work in process 27200 units (60% complete), started into production 474200 units, completed and transferred out 451000 units, and ending work in process 50400 units (40% complete). Assuming conversion costs are incurred uniformly during the process, the equivalent units of production for conversion costs are: O 501400. O 471160. O454040. B O451000