Muscat factory had the following production data for the month of February WIP beginning Units completed and Transferred out WIP ending 2,000 30,000 16,000 Work in process ending that are 100% complete as to materials and 30% complete as to conversion costs The equivalent units of production for conversion costs for February is: Select one: O a. 46,000 b. 34,800 C. None of the answers are correct d. 48,000 e. 32,000