QUANTITY SCHEDULE Units Material Conversion Work-in-Process, Beginning 5,000 100% 60% Units Added 10,000 Quantity to be accounted for 15.000 Equivalent Units Of Production Quantity Accounted for as Units Material Conversion Follows: Completed and Transferred: Started last period and Completed this period (WIP beginning Inventory) 5,0000 2,000 Started this period and Completed this period 7,000 7,000 7,000 Work-in-Process- Ending Inventory 3,000 15.000 3,000 10.000 1,050 10.050 Quantity Accounted for 2. Department A had 10,000 units in the beginning work in process that is 100% completed with respect to material and 55% completed with respect to conversion costs. 12,000 units were added during the period and 4,000 units remain in ending work-in-process inventory. The ending inventory were 40% completed. Required: What was the number of equivalent units of production for the period with respect to material and conversion costs if the first-in, first-out method is used to cost inventories