22. Using the information in the following table, what are the equivalent units for conversion, using the weighted average method? % completed Units Materials Conversion Work in Progress, 1 January 400 89% 20% Units started into production in January 5,000 Work in Progress, 31" of January 600 70% 30% A) 4,660 B) 4,980 C) 5,500 D) 4,900