LCULATOR FULL SCREEN PRINTER Do It! Review 21-03 The Assembly Department for Swifty pens has the following production data for the current month. Beginning Work in Process Units Transferred Out Ending Work in ProcessS 20,500 17,500 Materials are entered at the beginning of the process. The ending work in process units are 71% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs. Materials Conversion costs The equivalent units of production Open Show Work Click if you would like to Show Work for this