Calculation of Equivalent Units For materials: Completed and transferred units: 11,000 units Ending work in process units: 2,000 units * 60% = 1,200 units Total equivalent units for materials: 11,000 units + 1,200 units = 12,200 units For conversion costs: Completed and transferred units: 11,000 units Ending work in process units: 2,000 units * 60% = 1,200 units * 60% = 720 units Total equivalent units for conversion costs: 11,000 units + 720 units = 11,720 units this whole calcu

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