QUESTION 7 The Miracle Company had 20,000 units in process on December 31, 2020 which was 80% complete as to materials but only 40% complete as to conversion costs. The company's records show 4 transferred to the finished Goods Inventory during January 2021. On January 31, 2021, 15,000 units were on hand which were 3096 complete as to conversion costs and 60% complete as to materials. What are the equivalent units of production (EUPs) added for the conversion costs in January, assuming Miracle uses FIFO