Chapter 4 Assignment 4 Multiple Choice Questions 1-29. Assuming that there was no beginning work in process inventory, and the ending work in process inventory is 50% complete with respect to conversion costs, the number of equivalent units of production with respect to conversion costs under the weighted- average method would be? A. the same as the units completed. B. the same as the units started during the period. C. less than the units completed. D. less than the units started during the period. 2- 30. Process costing would be appropriate for each of the following except? A. custom furniture. B. oil refining. C. grain milling. D. newsprint production