Answer: 21. Farmer Company has no beginning work in process: 9,000 units are transferred out and 3,000 units in ending work in process are one-third finished as to conversion costs and fully complete as to materials cost. The equivalent number of units with respect to materials are a. 3,000 b. 6.000 c. 9,000 d. 12,000 e. none of the above Answer: 22. Rancher Company has no beginning work in processi 9,000 units are transferred out and 3,000 units in ending work in process are one-third finished as to conversion costs and fully complete as to materials cost. The equivalent number of units with respect to conversion are a. 8,000 b. 9,000 c. 10,000 d. 12,000 e. none of the above Answer: 23. Done Company has unit costs of $10 for materials and $30 for conversion costs. If there are 4,000 units completed, the total costs assigned to the completed units are a. $40.000 b. $80,000 c. $160,000 d. $200,000 e. none of the above Answer: 24. Incomplete Company has unit costs of $10 for materials and $30 for conversion costs. If there are 2,500 units in ending work in process, 40% complete as to conversion costs, and fully complete as to materials cost, the total cost assignable to the ending work in process inventory state.learn minnstate.edu/d21/common/assets/pdfs/1.0._.ndered-pdf&fullscreend21-Fileviewer rendered-pdf-dialog&height=75970 a. $45,000 b. $55,000 c. $75,000 d. $100,000 e. none of the above