recorded the following: *Consists of cost transferred in, $1,500; materials cost, $2,200; and conversion cost, $1,300. Finishing Department units are assigned to: Units completed and transferred out to finished goods: Work-in-process inventory, March 31: 2,400 units ??? units The beginning work-in-process inventory contained 400 physical units; The conversion costs for the units completed and transferred out was $19,200. Find the number of equivalent units (EUs) in the ending inventory for conversion cost. c. None or the above