PA 7. LO 5.3 The following data show the units in beginning work in process inventory, the number of units started, the number of units transferred, and the percent completion of the ending work in process for conversion. Given that materials are added at the beginning of the process, what are the equivalent units for material and conversion costs for each quarter using the weighted-average method? Assume that the quarters are independent. Quarter Beginning Work in Process 1234 - Started 134,250 Transferred Out Conversion (%) 133,250 523 338 489 132,593 132,541 133,245 133,443 134,843 134,232 23 2222 25 24 20