oints) Organic Sugar, Inc. in Ohio has six 5) Affination, Carbonatation, Decolorization, Boiling, Recovery, and Packaging Conversion Carbonatation,Decolg departments for refining costs a su are added evenly throughout each process. Data from the month of Auguset for the Decolorization Department are an follows Transferred tn production Completed and transferred out to Boiling in August Endingwork-in-ProcessInventory. use 2.200 ,200 Beginning Work-in-Process Inventory Costs added during August irect materials irect labor 100,000 1,030,000 Manufacturing overhead Total costs added during August ending work-in-Process Inventory is 100% and 70% complete with respect to direct The materials and conversion costs, respectively. Compute the equivalent units of production for direct materials and for conversion costs for the month of August. A) 10,700 EUP for direct materials and 3,500 EUP for conversion costs B) 12,200 EUP for direct materials and 10,700 EUP for conversion costs C) 12,200 EUP for direct materials and 3,500 EUP for conversion costs D) 3,500 EUP for direct materials and 10,700 EUP for conversion costs