Universe Corporation operates a fig-assembly process as a consequent step of the series of processes prior to storage for all its wood plants. Direct materials are added at the end of the process while conversion costs are distributed evenly during the process. The following data shows the scenario of the company. Data given: Answer the following questions: 1. What is the ending WIP inventory? units 2. What is the equivalent production for direct materials? units 3. What is the equivalent production for conversion costs? units