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Cost of Production The Blending Department of Manderlee Cosmetics had 10,200 units in work in process at the beginning of the period, which were 80% complete. During the period, 32,800 units were completed and transferred to the Packaging Department. There were 4,400 units in process at the end of the period, which were 25% complete. The Blending Department received 2?,000 units of Direct Materials. Direct Materials are placed into process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. Use the table provided below. Egnivalent Units W'hole Direct Units Materials Conversion Units charged to production: Inventory in process, beginning Received from materials storeroom Total units accounted for by the Department Units to be assigned cost: Inventory in process, beginning ( |:| complete) Started and completed Transferred Inventory in process, ending ( I_| complete) Total units to be assigned cost