Question 13 of 13 - 71 View Policies Current Attempt in Progress The Kirkland Department of Delta Company began the month of December with beginning work in process of 4,000 units that are 100% complete as to materials and 30% complete as to conversion costs. Units transferred out are 10,000 units. Ending work in process contains 8,000 units that are 100% complete as to materials and 60% complete as to conversion costs. Compute the equivalent units of production for materials and conversion costs for the month of December. Equivalent Units Conversion Costs Physical Units Materials QUANTITIES Units to be accounted for Work in process, December 1 Started into production 3.13 Total units Units accounted for Transferred out Work in process, December 31 Total units