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. Levittown's production quantity schedule for November is reproduced in the next column. . Work-in-process November 1 (60% complete as to conversion costs... 1,500 Units started during November 5,000 . Units completed and transferred out from beginning inventory 1,500 . Units started and completed during November 3,000 . Work-in-process on November 30 (20% complete as to conversion costs) 2,000 Using the FIFO method, Levittown's equivalent units for conversion costs for November are Select one: a. 3600 b. 1000 C. 4000 d. 3400 e. 5200