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* Question 3 Below is information about ABC Ltd., a chemical producer, for the month of June: 25,200 units Work in process, beginning inventory Transferred-in units-100% complete Direct materials-0% complete Conversion costs-80% complete Transferred in during June Completed and transferred out during June 177,400 units 172,900 units ? units Work in process, ending inventory Transferred-in units-100% complete Direct materials-0% complete Conversion costs-40% complete How many units are in ending work in process inventory? Units in ending work in process Under FIFO, what are the equivalent units of production for the month of June for materials? Equivalent units of production for materials Under FIFO, what are the equivalent units of production for the month of June for conversion costs? Equivalent units of production for conversion costs