Aquamarine Company produces car batteries. The following information is provided for the month of April with respect to conversion costs: Units Work-in-process (WIP) inventory, April (30% complete) Units transferred in 6.000 30 000 Work-in-process inventory, April 30 (60% complete) 4.000 Materials are added at the start of the process Compute the equivalent units with respect to conversion costs using the first-in, first-out method? Select one: a. 26.000 units b. 30,200 units C. 27.000 units d. 32.600 units