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q11 WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead O units 7,500

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WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead O units 7,500 2,400 5.100 $15,500 $18,400 $9,000 The units in ending WIP Inventory were 90% complete for materials and 86% complete for conversion costs. At the end of the year, what are the equivalent units for conversion costs? O 4,386 O 6,450 O 6,786 2,400

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