For the current period, Clark Manufacturing's Mixing Department has 220,000 units of ending work in process inventory at 60% completion with respect to conversion. 400,000 units were transferred to the next department during the period. Clark adds all materials at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Given this information, which of the following statements is accurate?

• A
• :
• Clark has 532,000 equivalent units of production for materials for the period.
• B
• :
• Clark has 532,000 equivalent units of production for conversion costs for the period.
• C
• :
• Clark has 132,000 equivalent units of production for materials for the period.
• D
• :
• Clark has 132,000 equivalent units of production for conversion costs for the period.