Quiz #4 Help Save & Exit Submit 8 Kalyan Corporation uses the first-in, first-out method in its process costing system. Operating data for the Enameling Department for the month of May appear below: 8 01:39:54 Percent Complete with Respect to Conversion 20% eBook Beginning work in process inventory Transferred in from the prior department during May Ending work in process inventory Units 1,700 63,000 7,100 70% What were the equivalent units of production for conversion costs in the Enameling Department for May