Bluebird Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. The data listed below represents data in the Shaping Department: WiP. April 1 Transferred - in costs in WiP, April 1 Direct materials (100\%) in WIP. April 1 Corversion costs (75\%) in WIP, April 1 Units transferred - in Transferred - in costs during April Units oompleted April direct materials cost April conversion costs WIP. Apri 30 11,000 units $79,940 $24,420 $23,400 52,000 $550,900 45,000 $155,500 $230,250 18,000 units A. 63,000 B. 70,000 C. 50.000 D. 5,200 OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. A. 55,500 8. $8,300 C. $10,650 D. $7.850 A hair product manulacturer oflers the following information: The units in ending WIP inventory were 60% complete for materials and 40% complete for conversion costs. On December 31, what are the total equivalent units for conversion costs? A. 31,160 B. 22,040 C. 15,200 D. 19.760