Brief Exercise 16-5 Your answer is incorrect. Try again. The Smelting Department of Kiner Company has the following production a cost data for November Production: Beginning work in process 3,300 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,100 units, and ending work in process 9,100 units that are 100% complete as to materials and 41% complete as to conversion costs Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November. Materials Conversion Costs Total equivalent units 15900 10531 Click if you would like to Show Work for this question: Open Show Work