Shooz Manufacturers (information in Exercise 4) adds direct materials at the beginning of the process in the Production Department. The inventory at the beginning of the period was 40% complete with respect to conversion costs, which are incurred evenly throughout the manufacturing process. The ending inventory in process was 30% complete with respect to conversion costs. a. Determine the direct materials equivalent units. b. Determine the conversion equivalent units. Shooz Manufacturers (information in Exercise 4) adds direct materials at the beginning of the process in the Production Department. The inventory at the beginning of the period was 40% complete with respect to conversion costs, which are incurred evenly throughout the manufacturing process. The ending inventory in process was 30% complete with respect to conversion costs. a. Determine the direct materials equivalent units. b. Determine the conversion equivalent units