Picture This Company manufactures 8.5"11 black plastic picture frames that it sells through an e-commerce site. The company is now in its third month of operations, and the Beginning Work-in-Progress (WIP) Inventory included the following costs: Direct Materials (DM), \$1,980; and Conversion Costs (CC), $2,330. During the month of June, the company added the following costs to production: DM, \$9,780; and CC, \$12,568. Picture This will be using the First-In, First-Out (FIFO) method for its Process Costing. How much total conversion costs will the company account for, and how much will it include in the cost of equivalent units for conversion costs? Total costs $ Equivalent units cost $