TB MC Qu$.03-120($Algo$)$ At the beginning of the month, the Forming... Martin Manufacturing uses the FIFO method of process costing and reports the following data from Forming department Direct materials Conversion Perce Percent CompleteComplete $40\%10\%$ Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units $11,00062,00064,0009,00085\%60\%$ Compute the equivalent units for direct materials and conversion respectively for the Forming department