D Question 2 3 pts ABC Company manufactures concrete by a series of four processes, All materials are added in the Crushing Department at the beginning of the process. From the Crushing Department, the materials pass through Sifting, Baking, and Mixing, emerging as finished concrete. The company uses the First In, First Out Method for costing inventories. The below information is related to the month of January 2018 Units Work in Process, Jan 1 (25% complete) Completed this period & Transferred Out Work in Process, Jan 31 (50% complete) 2,000 16,000 1,200 e Costs $13,700 Work in Process, Jan 1 Direct Materials $98,800 Conversion Costs $28.980 Use the above information to calculate the total units to be accounted for in Step #2 of the Cost of Production Report 16,000 15,200 17,200 18,000