Data for the Work In Process - Assembly Department for August is showin in the following ledger: August 1, 3000 Units, 60% completed $13,500 Materials added during August 26,000 Direct Labor for August 20,350 Factory Overhead for August 10,100 Goods Finished during August, 11,500 units August 31, 1,500 units 30% completed All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. Once production is completed in the Assembly Department, the product is transferred to the Packaging Department. The number of equivalent units of production for conversion costs for August was: 10,750 O 13,000 O 10,150 O 10,250