Current Attempt in Progress A department adds all raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory:89700 units were started into production in January, and there were 19400 units that were 35% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January 70300 equivalent units. 82910 equivalent units. 89700 equivalent units 77090 equivalent units. Attempts: 0 of 1 used somit Save for Later