Question: Assume that FIFO process costing is used. What is the cost per equivalent unit for conversion?

UNITs: 1800+15500+850=18150 . Then 76956/18150=4.24

I have answer,but I want to know how I get 15500.

Use the following information for the next two problems Deere Corporation has the following information for August: Beginning Work in Process Inventory (70% complete as to conversion) Started Ending Work in Process Inventory (10% complete as to conversion) Beginning WIP Inventory Costs: Material Conversion Current Period Costs: Material Conversion 6,000 units 24,000 units 8,500 units $23,400 50,607 $31,500 76,956 All material is added at the start of the process and all finished products are transferred out