Mannassass Company manufactures chairs. The following information was given for the company: units, beginning work in process 0 on es) units started 20,000 units completed units, ending work in process 5,000 gate cost of direct materials $440,000 Abrarian Center cost of conversion $ 64,000 D Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete What are the equivalent units for materials and conversion respectively? O none of the above O 20,000: 20,000 15,000, 14,000 20,000; 16,000 15.000, 15,000