• Myrnas Manufacturing has 6,000 units in beginning work in process, 15% complete as to conversion costs, 15,000 units transferred out to finished goods, and 2,000 units in ending work in process 10% complete as to conversion costs. Materials are fully added at the beginning of the process. How much are equivalent units for conversion costs if the FIFO method is used?
• 16,100
• 15,900
• 14,300
• 13,900

None of the above

Can someone explain me the First-in First-out reasoning while computing EU for conversion costs (should be equal to 14,300)? thanks :)!