Caplan Carpet Company manufactures carpet in an assembly-line process process costing to determine product cost. Two materials are required: (1) nylon, which is added at the beginning of the production process; and (2) stain-protector, which is added when the yards are 75% through the production process. Conversion costs occur evenly throughout production. The firm's ending work-in-process inventory consists of 6,000 yards that are 80% of the way through the production process. Which of the following correctly expresses the equivalent yards of nylon and stain- protector in ending Work-In-Process Inventory? O Nylon 6,000 Stain-Protector 0 O. Nylon 4,800 Stain Protector 4,800 O Nylon 6,000 Stain Protector 6,000 O Nylon 4,800 Stain:Protector 0 Nylon 6,000 Stain-Protector 4,800