16. Department E had 4,000 units in Work in Process that cost of $12,500. During the period, 14,000 units of dir units were completed. At the end of the period, 3,0 beginning of the process. Direct labor was $32,450, and equivalent units of production for the period for conversion if the ti inventories was a. 15,650 b. 14,850 c. 14,150 d. 14,650 ants in Work in Process that were 40% completed at the beginning of the period at a period, 14,000 units of direct materials were added at a cost of $28,700 and 15,000 end of the period, 3,000 units were 75% completed. All materials are added at the labor was $32,450, and factory overhead was $18,710. The number of for conversion if the first-in, first-out method is used to cost