Required information [The following information applies to the questions displayed below.] Select the best answer for each of the following independent multiple-choice questions. d. Novera, Limited reported the following physical units in work-in-process inventory for July in Department N: Department N is the second stage of the process at Novera. Materials are added at the end of the process. Department N uses FIFO process costing. At the end of July, the equivalent units for transferred-in resources was 306,000 for calculating product cost. What were the equivalent units used in the production cost computation for the month of July for materials and conversion costs using the FIFO method? Materials 374,000; Conversion 420,100 Materials 319,000; Conversion 376,150 Materials 306,000; Conversion 376,150 Materials 319,000; Conversion 303,900 None of the options are correct