company a uses a process costing system. there are a total of 6000 units accounted for. 2000 of the units have been completed and transferred out. ending inventory is 100% complete with respect to direct materials. Ending inventory is 93% complete with respect to conversion costs. assume conversion costs are incurred uniformly throughout the production. calculate the equivalent units of production for conversion costs

a. 4,000

b. 6,000

c. 5,720

d. 5,860