Change the percentage completion with respect to conversion for the beginning inventory from 60% to 80%, but keep everything the same as in Requirement 2, The data area of your worksheet should now look like this Beginning work in process inventory 5 Units in process 6 Completion with respect to materials 7Completion with respect to conversion 8 Costs in the beginning work in process inventory 9 Materials cost 10 Conversion cost 100 75 % 80 % $1,610 $4,545 18,700 11 Units started into production during the period 12 Costs added to production during the period: 13 Materials cost 14 Conversion cost 15 Ending work in process inventory 16 Units in process 17 Completion with respect to materials 18 Completion with respect to conversion 19 / $388,182 $1,396,459 100 40% 30 % If your formulas are correct, you should get the correct answers to the following questions (a) What is the equivalent units of production for materials