Cathy Company uses a process costing system. In Process 1, Material G is added when units are 90% of the way through the production process. Conversion costs occur evenly throughout production. The firm's ending work-in-process inventory consists of 4,000 units that are 80% of the way through the production process. Which of the following correctly expresses the equivalent units of Conversion Costs and Material G in ending Work-In-Process Inventory? Conversion Costs 3,200 Material G 3,200 Conversion Costs Material G 3,600 3,600 Conversion Costs 4,000 Material G 0 Conversion Costs Material G 3,200 0 Conversion Costs Material G 3,200 4,000