The Hesburgh Hat Company had 1,000 units in beginning work in process at the start of the period. During the period, 4,600 units were started, and 4,200 units were completed and transferred to the next process. The units in ending work in process would be: Skipped eBook Print References O 1.400 units O 400 units O 4.200 units O 5,600 units Knowledge Check 02 Milani Mousetraps Uses the FIFO method when performing process costing. It had 1.200 units in beginning work in process at the start of the period. These units were fully complete with respect to materials but only had 40% of their conversion costs. During the period, 4600 units were started, and at the end of period 800 units remained in ending work in process. The ending work in process units had all of their direct materials but only 25% of their conversion costs. Equivalent units for conversion costs would be?