USE FIFO COSTING FOR ALL PROCESS COSTING SYSTEMS QUESTIONS. Use the following to answer questions 16-18: Use the following data from a company using a FIFO process costing system to answer the question(s) below. Beginning Work in Process lnventory on June 1: 1.000 units-100 percent complete as to direct materials 75 percent complete as to conversion costs Units Started During June: 5,000 units Ending Work in Process Inventory on June 30: 1,200 units -100 percent complete as to direct materials 40 percent complete as to conversion costs 15. Units started and completed in the department during the month totaled 16. Equivalent units for direct materials during the month totaled 17. Equivalent units for conversion costs during the month totaled