o ending WIP ?u.valent un.t| ? 3015 uses a process cost system and the FIFO ost flow assumption. Production begins in at the beginning of the process and the Crafting Department where materials are conversion costs are incurred uniformly throughout the process. On November 1, the beginning wor kn process inventory consisted of 10,000 units, which were 60% complete and had a cost of $266,000, $140,000 of which were materials costs. During November, the following occurred: Materials added Conversion costs incurred Units completed and transferred out in November Units in ending work inprocess November 30 (20% com plete) 25,000 325 $315,000go $67,500 55,000 01 28 nstructions nswer the following questions and show the computations that support your answers What are the equivalent units of production for materials and conversion costs in the Crafting Department for the month of November? mat erial con verstOn 4 5000 transterred out SHOTODE ending WIP ezuivalent unit