Material G Conversion Costs No No Conversion Costs Material G Yes No O Conversion Costs Yes Material G Yes Material G Conversion Costs Yes No Caplan Carpet Company uses a process costing system. In Process 1, Material G is added when units are 60% of the way through the production process. Conversion costs occur evenly throughout production. Ending work-in- process units which are 50% of the way through the production process, would be included in the computation of equivalent units for: Conversion Costs No Material G No o Conversion Costs No Material Yes o Material Conversion Costs Yes Yes