Roger's Frozen Pizzas uses FIFO process costing. Selected production and cost data TOHOW IUI API 2010. (Click the icon to view the production and cost data.) Read the requirements. Requirement 1a. On March 31, the Prepping Department beginning Work-in-Process Inventory was 25% complete for materials and 40% complete for conversion costs. This means that for the beginning inventory A % of the materials and % of the conversion costs were added during April i Data Table Prepping Department 45,000 75,000 120,000 Units to account for: Beginning work-in-process, March 31 Started in April Total units to account for Units accounted for Completed and transferred out during April: From beginning work-in-process inventory Started and completed during April Ending work-in-process, April 30 Total units accounted for 45,000 70,000 5,000 120,000 Print Done