Use the following data from a processing department to calculate equivalent units with respect to direct materials for units completed and transferred out this period. a 12.000 Ob. 8,000 Oc 10,000 Od 20,000 O17,000 Beginning work in process Started this period Completed during this period Ending work in process Physical Units Percent Complete Direct Conversion Materials Costs 5,000 40% 20% 17,000 20,000 100% 100% 2,000 70% 10%