A golf ball manufacturer gives us its data for the year: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 8,700 units 5,800 units 2,900 units $15,778 $6,600 $5,411 Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs. On December 31, the total costs of units completed and transferred would be closest to (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) O A. $7,668. O B. $30,181 OC. $20.126 OD. $7,522 The following information is provided by Easy Street, Inc.: WIP Inventory, January 1 0 units Units started 12,800 Units completed and transferred out 8,000 WIP Inventory, December 31 4,800 Direct materials $28,200 Direct labor $18,000 Manufacturing Overhead $7,500 The units in ending WIP Inventory were 75% complete for materials and 44% complete for conversion costs. At the end of the year, what are the equivalent units for conversion costs? O A. 10,112 B. 2,112 O c. 8,000 OD. 5,632