Mannassass Company manufactures chairs. The following information was given for the company: Units, beginning work in process 0 Units started 20,000 Units completed ? Units, ending work in process 6,000 Cost of direct materials $440,000 Cost of conversion $64,000 Materials in the ending inventory were 100% complete, and conversion in the ending inventory was 20% complete. What are the equivalent units for materials and conversion, respectively? a. 20,000; 20,000 b. 21,000; 15,500 c. 20,000; 16,000 d. 20,000; 16,200