Question 21 Swifty's Manufacturing has 7100 units in beginning Work in Process, 20% complete as to conversion costs, 14100 units transferred out to Finished Goods, and 2000 units in ending Work in Process 10% complete as to conversion costs. Materials are fully added at the beginning of the process. How much are equivalent units for conversion costs if the FIFO method is used? 15720 15520 12880 13520