Freddie Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department follows WIP, April 1 Transferred-in costs in WIP, April1 Direct materals (100%) in WIP. April 1 Conversion costs (50%) in WIP, April 1 Units transferred-in Transferred-in costs during Apri Units completed April direct materials cost April conversion costs WIP, April 30 (100% for matenals and 20% 11,000 units $79.940 S24420 $23,400 47,000 $550,900 46,000 $155,500 $239,250 12,000 units conversion costs) What are the equivalent units for conversion costs? A.51,500 B.54,250 C.58.000 C D.48,400 uce a