DeFond Company has a process costing system. All materials are introduced at the beginning of the process in Department One. The following information is available for the month of January: Work in process, July 1 (40% complete for conversion) Started Completed and transferred to Department 2 Work in process, July 31 (60% complete for conversion) Units 370 1,850 1,750 470 What are the equivalent units for the month of July if the company uses the FIFO method? Materials Conversion A) 2,220 1,850 B) 2,220 1,884 c) 2,220 2,032 D) 1,850 1,884 E) 1,850 2,032 Multiple Choice Option A Option B Option E Option D Option C