What are the equivalent units of conversion costs?

a. 8,000

b. 8,700

c. 9,200

d. 10,000 

Suppose Chupa Chups, a candy manufacturer, uses a mixing process that adds sugar at the beginning and flavorings \(75 \%\) of the way through the mixing process. Conversion costs are incurred evenly throughout the mixing process, and mixing had no beginning inventory. The company started making 10,000 lollipops, completed mixing for 8,000 lollipops, and in ending work in process inventory has 2,000 lollipops that are \(60 \%\) through the mixing process.