please help me out6

out The following information is provided by a company. WIP inventory, January 1 O units Units started 12,000 Units completed and transferred 8,000 WIP inventory, December 31 4,000 Direct materials $26,700 Direct labour $15,400 Manufacturing overhead $9,000 The units in ending WIP inventory were 70% complete for materials and 60% complete for conversion costs. At the end of the year, a a. What are the total equivalent units for direct materials for the company if all manufacturing costs are added during the process? Ca. 10,800 Ob.3,200 c. 11.200 Od. 12.000 b. What are the equivalent units for conversion costs for the company if all manufacturing costs are added during the process? Cb. 9,600 Oa: 8,000 c1,600. $ d. 10,400