c. Department C is the first stage of Cohen Corporation's production cycle. The following equivalent unit information is available for conversion costs for the month of September: Beginning work-in-process inventory (20% complete) Started in September Completed in September and transferred to Department D Ending work-in-process inventory (80% complete) 82,000 1,410,000 1,220,000 272,000 Using the FIFO method, the equivalent units for the conversion cost calculation are: Multiple Choice 0 O 1,421,200 0 1,220,000 0 1,203,600 0 1,355,600 0 None of the above