A company’s beginning wip inventory consists of 10,000 units that are 20% complete with respect to conversion costs. a total of 40,000 units are completed this period. there are 15,000 units in wip in

A company’s beginning wip inventory consists of 10,000 units that are 20% complete with respect to conversion costs. a total of 40,000 units are completed this period. there are 15,000 units in wip inventory, one-half complete for conversion, at period-end. the equivalent units of production with respect to conversion at period-end are