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8. Hollins Company uses the FIFO method to compute equivalent units. It has 2,000 units in beginning work in process, 20% complete in terms of conversion costs, 25,000 units started and completed during the current period, and 3,000 units in ending work in process, 30% complete in terms of conversion costs. All units are 100% complete in terms of materials. Equivalent units for conversion costs are, respectively, (a) 26,600 (b) 27,500. (c) 26,200. (d) 29,600