The following information is provided by Arrow Company: 
The units in ending WIP inventory were 80% complete for materials and 40% complete for conversion costs.
At the end of the year, what are the equivalent units for conversion costs?
Definitions:
Restricted Gift
A donation given to a nonprofit organization with specific conditions attached regarding how the funds are to be used.
Specific Purpose
A clear, focused objective or reason for an action or the existence of an entity.
Fund-raising Effort
Organized activities or campaigns undertaken to gather financial support for a specific cause or organization.
Fund-raising Priorities
The strategic determination of which financial goals or projects an organization will pursue first, based on their importance and potential impact.
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