ABC Company produces a single product. Material A is added at the start of the production process and packaging material B is added at the end of the process. Conversion costs are incurred uniformly throughout the process. Inspection takes place when manufacturing is completed, but before packaging Material B is added. Normal spoilage for this production process is 5% of good output. Spoiled units are discarded. Production data for this year was as follows: In FIFO, the equivalent units for Material A are A. 18.000 B. 20.000 C. 19.000 D. 16.000 E. None of the above In FIFO, the equivalent units for Material B are A. 18.000 B. 20.000 C. 19.000 D. 16.000 E. None of the above In FIFO, the equivalent units for Conversion cost are A. 18.000 B. 20.000 C. 19.000D. 16.000 E. None of the above