An error was made by Marrow Company in Computing the percentage of completion of the current years ending work-in-process inventory the error resulted in the assignment of a lower percentage of completion each component of the inventory than actually was the case. there was no beginning work-in-process inventory what is the effect of this air on (1) cost assigned to cost of goods completed for the. and (2) the computation cost per equivalent unit? a. understated; understated b. understated; overstated c. overstated; understated d. overstated; overstated