At the beginning of the month, the Forming Department of Martin Manufacturing had 16,000 units in Inventory, 25% complete as to materials, and to complete as to conversion. During the month the department started 72,000 units and transferred 74,000 units to the next manufacturing department. At the end of the month, the department had 14.000 units in inventory, BOX, complete as to matenob and 70% complete as to conversion of Martin Manufacturing uses the FIFO method of process costing, compute the equivalent units for materials and conversion respectively for the Forming Department Multiple Choice 1.200 m2 200 conversion 10.400 ml 73.000 conversion 81.200 meter 3.800 conversion O 69.200 meters: 67,000 conversion