Question 20 Sheridan's Manufacturing has 7200 units in beginning Work in Process, 25% complete as to conversion costs, 14600 units transferred out to Finished Goods, and 2100 units in ending Work in Process 5% complete as to conversion costs. Materials are fully added at the beginning of the process. How much are equivalent units for materials if the FIFO method is used? O 23900 19700 14600 0 9500