A deodorant manufacturer offers the following information: The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs. On December 31 , what are the total equivalent units for conversion costs? A. 24,560 B. 28,240 C. 17,200 D. 42,960 Baron Corporation has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process. (Click the icon to view the data.) The total cost of units transferred out to Finished Goods Inventory would be closest to (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) A. $879,840. B. $408,000. C. $989,820. D. $958,990. Data table