Organic Sugar, Inc. in Ohio has six processing departments for refining sugar-Affination, Carbonatation, Decolorization, Boiling, Recovery, and Packaging. Conversion costs are added evenly throughout each process. Data from the month of August for the Decolorization Department are as follows: A. 11, 500 EUP for direct materials and 2, 925 EUP for conversion costs B. 2, 926 EUP for direct materials and 9, 925 EUP for conversion costs C. 9, 925 EUP for direct materials and 2, 925 EUP for conversion costs D. 11, 500 EUP for direct materials and 9, 925 EUP for conversion costs The ending Work-in-process Inventory is 100% and 65% complete with respect to direct materials and conversion costs, Compute the equivalent units of production (EUP) for direct materials and for conversion costs for the month of August. A. 11, 500 EUP for direct materials and 2, 925 EUP for conversion costs B. 2, 925 EUP for direct materials and 9, 925 EUP for conversion costs C. 9, 925 EUP for direct materials and 2, 925 EUP for conversion costs D. 11, 500 EUP for direct materials and 9, 925 EUP for conversion costs