Katrina Company uses process costing and uses the weighted-average method to cost its inventory. Raw materials are added at the beginning of the process. At the beginning of the period, the company had 550 units in its workin-process inventory. Of that amount, 50% was complete with respect to conversion costs. In addition, the company started another 1,190 units during the period. Ignore transferred-in costs. Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole unit. a) If Katrina finished and transferred out 1,040 units to finished goods, how many units were in ending inventory? Ending WIP Inventory = Answer for part 1 700 b) What are the equivalent units of production for materials and conversion costs, assuming that the ending inventory is 40% complete as to conversion cost? Physical Units Equivalent Inputs Direct Materials Conversion Costs Input Beginning WIP Inventory Answer field 1 for part 2 Units started Answer field 2 for part 2 1190 Total units accounted for Answer field 3 for part 2 1740 Output Units completed and transferred out Answer field 4 for part 2 Answer field 5 for part 2 Answer field 6 for part 2 a) Ending WIP inventory - 100% material, 40% CC Answer field 7 for part 2 Answer field 8 for part 2 Answer field 9 for part 2 Total units accounted for Answer field 10 for part 2 b) Total equivalent units