The following information is provided by Arrow Company: 
The units in ending WIP Inventory were 80% complete for materials and 42% complete for conversion costs.
At the end of the year, what are the equivalent units for conversion costs?
Definitions:
Producer Surplus
The difference between the price that suppliers actually receive and the minimum price they would be willing to accept. It measures the net gains to producers and resource suppliers from market exchange. It is not the same as profit.
Soft Coal
Another term for bituminous coal; a type of coal known for its high moisture content and smoke-producing properties.
Supply Curve
A graphical representation showing the relationship between the price of a good or service and the amount of the good or service that suppliers are willing and able to provide at various prices.
Tax Burden
The total amount of taxes paid by individuals or businesses, expressed as a share of their income or in absolute terms.
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