Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the the period. During the period, 14,000 units of direct materials were placed into production and 15,000 units were completed. At the end of the period, 3,000 units were 75% complete. All materials are added at the beginning of the process. The equivalent units for conversion cost during the month totaled O a. 5,480 O b.6.280 OC. 6,520 O d. 4.480