Zahn Industries uses process costing system. During October, the finishing department had 30,000 units in beginning work-in-process inventory and 45,000 units in ending work in process inventory. During the month, 95,000 units were transferred in from the previous department. Materials are added at the end of the process and conversion costs are added uniformly throughout he process. Beginning work n process was 20% complete with respect to conversion costs en ng invento was 40% complete with respect o conversion costs Zahn uses we hted average costin e equivalen un s of roduction material and conversion costs are: 80,000 and 95,000. 80,000 and 92,000. O o and 92.000 80,000 and 98,000. None of these