3. Department A had the beginning work in process that is 45% completed with respect to material and 80% completed with respect to conversion costs. 12,000 units were added during the period; 20,000 units were completed and transferred and 5,000 units remain in ending workin-process inventory. The ending inventory were 75% completed with respect to materials and 30% completed with respect to conversion cost. equired: a. What was the number of equivalent units of production for the period with respect to material and conversion costs if process costing, First-in-First-Out costing method is used to cost inventories? b. What is the cost of units completed and transferred? c. What is the cost of the units in ending WIP? 4. Department A had 16,000 units in the beginning work in process that is 45% with respect to material and 80% completed with respect to conversion costs. 12,000 units were added during the period; 20,000 units were completed and transferred and the remaining units in ending work-in-process were 65% completed with respect to materials and 35% completed with respect to conversion cost. Required: a. What was the number of equivalent units of production for the period with respect to material and conversion costs if process costing, weighted average costing method is used to cost inventories? b. What is the cost of units completed and transferred? c. What is the cost of the units in ending work-in-process