In a particular process, Material G is added when a batch is 80% complete. Conversion costs are added uniformly throughout the process. Assuming that the process is 70% complete, would conversion costs and Material G be included in the computation of equivalent units for ending work in progress?
A、Conversion costsMaterial G
No           No
B、Conversion costsMaterial G
No            Yes
C、Conversion costsMaterial G
Yes            Yes
D、Conversion costsMaterial G
Yes           No