ne process BE3-5 The Smelting Department of Kiner Company has the following production data for er Beginning work in process 2,000 units that are 100% complete as to materials and 20% complete as to conversion costs; units transferred out 9,000 units and ending work in process 7,000 units that are 100% complete as to as to conversion costs. Eup outtEr materials and 40% complete