Fiero Corporation adds all materials at the beginning of production and incurs conversion cost evenly throughout manufacturing. The company completed 50,000 units during the year and had 8,000 units in process at year end 100% of raw material used and 30% complete with respect to conversion cost. Equivalent units for the year total: Select one: O a. Materials, 58,000; conversion, 2,400. O b. Materials, 51.400: conversion, 2,400. O c. Materials, 50,000; conversion 8,000. O d. Materials, 58,000; conversion, 52,400