Birch Enterprises uses a process costing system. The company has only one processing department. At the end of the period, work in process inventory consists of 10,000 units that have a total cost of $22,550. The cost per equivalent unit is $2.00 for direct materials and $3.00 for conversion costs. With respect to direct materials, the units in ending work in process inventory are 70% complete. With respect to conversion costs, the units in ending work in process inventory are: 28.5% complete. 45% complete. 53% complete. 70% complete. None of the above