question content areamannassass company manufactures chairs. the following information was given for the company: units, beginning work in process 0 units started 20,000 units completed ? units, ending work in process 5,000 cost of direct materials $440,000 cost of conversion $64,000 materials in the ending inventory were 100% complete, and conversion in the ending inventory was 20% complete. what are the costs per unit for materials and conversion, respectively?