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Help 1 System Announcements 5 Do It! Review 21-03 The Assembly Department for Concord pens has the following production data for the current month. Beginning Units Ending Work in Process Transferred Out Work in Process -0- 17.000 18,000 Materials are entered at the beginning of the process. The ending work in process units are 57% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs. Materials Conversion costs The equivalent units of production