Conversion cost is composed of Select one: O a, manufacturing overhead O b. equivalent units in ending Inventory O c. direct labor and manufacturing overhead O d. direct material and manufacturing overhead Equivalent units is computed using which of the following formulas? Select one: O a. Equivalent units = Number of partially completed units X (100% Percentage completion O b. Equivalent units = Number of completed units X (100% - Percentage completion) O c. Equivalent units = Number of partially completed units X Percentage completion O d. Equivalent units = Number of completed units x Percentage completion Consider the following information from the records of Bennington Corporation. The company uses the welghted average method. Brining Department Equivalent units of production Costs of beginning work in process Costs added during the period Materials Conversion 1,670 1,660 $ 250 $ 350 $ 2,255 $ 3,385 When computing the cost per equivalent unit for conversion, what is the total cost that will be included in the numerator of that calculation? Select one: O a. 3735 b. 6240 c. 2255 O d. 5640