A deodorant manufacturer offers the following information: WIP Inventory, January 1 0 units Units started 32,600 units Units completed and transferred out 11,200 units WIP Inventory, December 31 21,400 units Direct materials $276,480 Direct labor $585,000 Manufacturing Overhead $328,920 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? O A. 11,200 O B. 24,040 O C. 41,160 O D. 19,760A deodorant manufacturer offers the following information: WIP Inventory, January 1 0 units Units started 25,600 units Units completed and transferred out 19,200 units WIP Inventory, December 31 6,400 units Direct materials $277,480 Direct labor $577,000 Manufacturing Overhead $337,920 The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs. On December 31, the cost per equivalent unit for conversion costs would be closest to O A. $39.27. O B. $32.49. O C. $42.05. O D. $28.28.If all direct materials are added at the end of the production process, and the units have made it 50% of the way through the production process, then the percentage completion for direct materials is O A. 100%. O B. 0%. O C. 50%. O D. none of the above