The following data show the units in beginning work in process inventory, the number of units started, the number of units transferred, and the percent completion of the ending work in process for conversion. Given that materials are added at the beginning of the process. Beginning Transferred Conversion Quarter WIP Started Out (%) 1 134,150 133,250 25 2 525 132,591 132,491 24 3 338 133,247 133,425 20 4 491 134,841 134,432 23 What are the equivalent units for material and conversion costs for each quarter using the weighted average method sume hat the quarters are independent. Quarter 1 Quarter 2 Quarter 3 Quarter 4 Units for material costs Units for conversion costs