The following unit data were assembled for the assembly process of the Super Co. for the month of April. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO method. Units Beginning work in process, (60% completed) 5,000 Units started in April 48,000 Ending work in process, (30% completed) 4,000 The number of equivalent units produced with respect to conversation costs is Hint: Beginning work in process came to your department with respect to Conversion costs 60% complete. How much needs to be completed? (40% of 5,000) Ending inventory (always multiply % completed x units) See page 850-Conversion Equivalent Units (48,000 units started-beginning inventory 5,000 units started and completed. 46,200 50,200 48,000 53,000