Required information [The following information applies to the questions displayed below.] Select the best answer for each of the following independent multiple-choice questions. c. Department X is the first stage of Sarena Solvents's production cycle. The following information is available for conversion costs for the month of December: Using the FIFO method; the equivalent units for the conversion cost calculation are: Multiple Choice None of the options are correct. 530,000 Multiple Choice Materials 369,000; Conversion 415,100 Materials 314,000 ; Conversion 366,900 Materials 314,000; Conversion 298,900 None of the options are correct Materials 301,000; Conversion 366,900