Levittown Company employs a process cost system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are added proportionately. Levittowns production quantity schedule for November is reproduced in the next column. Work-in-process November 1 (60% complete as to conversion costs) 1,000 Units started during November 5,000 Total units to account for 6,000 Units completed and transferred out from beginning inventory 1,000 Units started and completed during November 3,000 Work-in-process on November 30 (20% complete as to conversion costs) 2,000 Total units accounted for 6,000 Question Using the FIFO method, Levittowns equivalent units for conversion costs for November are

• A.4,000 units.

• B.3,800 units.

• C.4,400 units.

• D.3,400 units.