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 (%) 1 134,200 133,100 25 2 522 132,593 132,490 24 3 338 133,243 133,421 20 4891 134,845 134,034 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. Quarter 1 Quarter 2 Quarter 3 Quarter 4 Units for material costs 134,100 Units for conversion costs