Stoltenberg Co. had the following information for the month of June: Work in process beginning inventory, June 1 Units transferred in Work in process ending inventory, June 30 2,800 units 18,400 units 4,800 units Beginning work-in-process inventory is 30 percent complete as to conversion. Ending work-in-process inventory is 50 percent complete as to conversion. Materials are added at the end of the process. The equivalent units for transferred-in costs under the FIFO method are calculated to be: Multiple Choice 18,400. 10,800. 16,000. 21,200. 13,600