10. Christine Company's Wiring Department is the second stage of its production cycle. On August 31, 2020, the work in Christine Company computed the flow of physical units completed for Assembly Department for the month as follows; Units completed: From work in process, August 1, 2020 From October production 15,000 units 45,000 units Materials are added at the beginning of the process. The 12,000 units of work in process at Auagust 31, 2020 were 80% completed as to conversion costs. The work in process at August 1, was 60% converted. Using FIFO, the equivalent units for January conversion costs were: a) 55,200 units b) 60,600 units c) 57,000 units d) 63,600 units