S. Mannassass Company manufactures chairs. The following information was given for the company units, beginning work in process units started units completed 20,000 units, ending work in process cost of direct materials cost of conversion 5,000 $440,000 64,000 Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete. What are the units started and completed? a. 20,000 b. 10,000 c. 15,000 d. 40,000 e. none of the above 9. Manassas Company manufactures chairs. The following information was given for the company units, beginning work in process units started units completed units, ending work in process cost of direct materials cost of conversion 20,000 5,000 $440,000 S 64,000 Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete. What are the costs per unit for materials and conversion respectively? a. $22; $4 b. $29.33; $4.27 C. S11; $1.60 d. $88; $64 e. none of the above