10 Required information [The following information applies to the questions displayed below.] Part 4 of 4 Select the best answer for each of the following independent multiple-choice questions. d. Novera, Limited reported the following physical units in work-in-process inventory for July in Department N: 8 02:01:52 Work-in-process, July 1 (5% complete) 74, 000 Work-in-process, July 31 (90% complete) 61, 000 eBook Department N is the second stage of the process at Novera. Materials are added at the end of the process. Department N uses FIFO process costing. At the end of July, the equivalent units for transferred-in resources was 299,000 for calculating product cost. What were the equivalent units used in the production cost computation for the month of July for materials and conversion costs using the FIFO method? Multiple Choice O Materials 299,000; Conversion 363,200 O Materials 312,000; Conversion 363,200 O None of the options are correct O Materials 312,000; Conversion 296,900 O Materials 367,000; Conversion 413,100