The following information is provided by Zander Corporation: 
The units in ending WIP Inventory were 80% complete for materials and 80% complete for conversion costs.
At the end of the year, what are the equivalent units for conversion costs?
Definitions:
Date of Acquisition
The specific date on which an entity takes control of another entity or business, crucial for financial reporting and integration processes.
Consolidated Equipment
The aggregation of assets, including equipment, from multiple entities or divisions within a company, represented as a single total in financial statements.
Common Stock
Represents ownership shares in a corporation, providing voting rights and entitling shareholders to a portion of the company's profits in the form of dividends.
Long-Term Liabilities
Financial obligations of a business that are due more than one year in the future, such as bonds payable, long-term leases, and pension obligations.
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