A company manufactures mirrors. Last month's costs were: Direct materials Direct labor Manufacturing Overhead $86,000 149,000 159,000 What were the conversion costs for the month? A) $308,000 B) $394,000 C) $235,000 D) $86,000 Start the Day Right has 2500 gallons of orange juice in WIP Inventory, with 75% of materials already added. What are equivalent units in ending WIP Inventory for materials if the orange juice is 58% through the process? A) 1450 B) 1875 C) 0 D) 425