Mystic produces soft drinks and sodas. Their process costing accounting system contains the following data: Beginning work in process: Started: Ending work in process (80% complete) 0 units 100,000 units 20,000 units Manufacturing costs added: Materials Conversion (labor and overhead) $40,000 $27,200 How many units were completed? What is the cost of the completed units? What is the cost of the ending work in process inventory