9 A company uses an automated process to manufacture its products. Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. The FIFO method of process costing is used. For June, the company had the following activities: Beginning work in process 4,500 units: 100% complete as to direct materials and 25% complete as to conversion costs Units started during the month 15,000 The company completed 17,500 units Ending work in process, 2,000 units: 100% complete as to direct materials and 75% complete as to conversion costs What were the equivalent units for conversion costs during June? 17,875 15,000 4 16,375 13,000