The following information is provided by Zander Corporation: 
The units in ending WIP inventory were 80% complete for materials and 45% complete for conversion costs.
At the end of the year, what are the equivalent units for conversion costs?
Definitions:
Competence To Stand Trial
The legal designation for an individual's ability to participate and assist in their own defense during legal proceedings, understanding the charges and the courtroom process.
Developmental Research
A field of study focusing on understanding how people grow and change throughout life, often including physical, cognitive, and social-emotional development.
Clinician
A healthcare professional involved in the diagnosis and treatment of patients.
Instructional Practices
Methods and techniques used by educators to facilitate learning and enhance student understanding and skills.
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