oriole leaf coffee company has a beginning work in process inventory of 4000 units and its degree of completion was 100% for direct material and 80% for conversion cost during the period oriole statrted 17600 units and total of 19600 units were completed and removed from WIP inventory the ending inventory of WIP was 2000 units with a degree of completion as 100% of direct material the company uses the Fist in First out method and the total equivalent units