Multiple Choice Question 77 The Molding Department of Sunland Company has the following production data: beginning work in process 25200 units (70% complete), started into production 474000 units, completed and transferred out 449700 units, and ending work in process 49500 units (30% complete). Assuming conversion costs are incurred uniformly during the process, the equivalent units for conversion costs are: O 459150. 499200. 464550. O 449700