Use the following data from a processing department to calculate equivalent units with respect to conversion costs for units in ending work in process inventory. Percent Complete Physical Direct Conversion Units Materials Costs Beginning work in process 5,000 40% 20% Started this period 17,000 Completed during this period 20,000 100% 100% Ending work in process 2.000 70% 10% a. 2,000 O b. 1,600 O c. 1,400 d. 1,200 O e. 200