E3.17 (LO 5), AP The Welding Department of Majestic Company has the following production and manufacturing cost data for February 2022. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Majestic uses the FIFO method to compute equivalent units of production. Manufacturing Costs Production Data Beginning work in process $ 32,175 Beginning work in process 15,000 units Costs added during month Units completed and transferred out 54,000 Direct naterials 192,000 Units started in production 64,000 Direct labor 35,100 Ending work in process 25,000 units Manudacturing overhead 68,400 Instructions Beginning work in process and ending work in process were 10% and 20% complete with respect to conversion costs, respectively. Prepare a production cost report for the Welding Department for February 2022. QUESTION: What is the equivalent Units of Production(EUP) for Conversion Costs A. 20,400 B. 20,600 C. 20,800 D. 21,000