9 Required information [The following information applies to the questions displayed below.] Part 3 of 4 Select the best answer for each of the following independent multiple-choice questions. 02:04:26 c. Department X is the first stage of Sarena Solvents's production cycle. The following information is available for conversion costs for the month of December: Physical Units eBook Beginning work-in-process inventory (60% complete) 51, 000 Started in December 536, 00 Completed in December and transferred to Department Y 519, 000 Ending work-in-process inventory (40% complete) 68, 000 Using the FIFO method, the equivalent units for the conversion cost calculation are: Multiple Choice O None of the options are correct. O 528,000. O 560,000. O 524,000. O 542,000