Adamson Manufacturing is trying to determine the equivalent units. All materials are added at the beginning of the process and conversion costs are incurred uniformly. There were no units in beginning Work in Process Inventory, and ending inventory consists of 14,000 units, 80% completion. What are the equivalent units for the current period? A) 14,000 units for direct materials and 14,000 units for conversion. B) 11, 200 units for direct materials and 14,000 units for conversion. C) 14,000 units for direct materials and 11, 200 units for conversion. D) 11, 200 units for direct materials and 11, 200 units for conversion