I need help please.

Adeodorant manctacturer otters the following intormation WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Maracturing Overhead O units 33,600 units 17,200 units 16 400 units $276.480 $585 000 $328,020 The units in ending WIP Inwervory were 60% complete for materials and 40%, complete for conversion costs On December 31, what are the total equivalent units for conversion costs? O A 23.760 OB. 40,160 OC. 27.040 dales OD. 17,200 Tools Click to select your