The following data show the units in beginning work in process inventory, the number of units started, the number of units transferret, and the percent completion of the ending work in process for conversion. Given that materials are added at the beginning of the process. Beginning Quarter WIP Transferred Conversion Started Out (%) 1 134,150 133,350 25 2 525 132,595 132.570 24 3 336 4 409 133,245 134,841 133,441 134,330 20 23 What are the equivalent units for material and conversion costs for each quarter using the weighted-average method? Assume that the quarters are independent. Units for material costs Quarter 1 134,150 v Quarter 2 Units for conversion costs x Quarter 3 Quarter 4 Check My Work Ending work in process is determined by subtracting the total units started (which includes beginning work in process plus the units started) from the units transferred out. From there, apply the applicable conversion percentages for each quarter for each corresponding ending work in process inventory amount. This is added to the units transferred out for both materials and conversion to determine the needed amounts