Change the percentage completion with respect to conversion for the beginning inventory from 55% to 15%, but keep everything the same as in Requirement 2. The data area of your worksheet should now look like this: A 1 Chapter 5: Applying Excel B C 2 3 Data 4 5 Beginning work in process inventory: Units in process 6 Completion with respect to materials 7 Completion with respect to conversion 900 20% 15 % 8 Costs in the beginning work in process inventory: 9 Materials cost $ 7,374 10 Conversion cost $ 40,124 11 Units started into production during the period 19,100 13 Materials cost 14 12 Costs added to production during the period: Conversion cost 15 Ending work in process inventory: 16 Units in process 600 17 Completion with respect to materials 18 Completion with respect to conversion $ 1,526,844 800 20 % 70 % $ 782,514