17.

Sheffield's Manufacturing has 7300 units in beginning Work in Process inventory, 20% complete related to conversion costs, 16400 units transferred out to Finished Goods inventory, and 2000 units in ending Work in Process inventory 5% complete related to conversion costs. Direct materials are fully added at the beginning of the process. How much are equivalent units of production for conversion costs if the FIFO method is used? 17960 17860 15040 O 15860