Question Completion Status: A product goes through a single process to be completed. 100% of the direct materials are added at the beginning of the process. Conversion costs are incurred throughout the entire production process until completion. Assuming the 400 products are 40% completed in the process: a. Equivalent units of production for direct materials are b. Equivalent units of production for conversion costs are c. Equivalent units of production for direct materials necessary to complete the production are d. Equivalent units of production for conversion costs necessary to complete the production are