The facts below relate to the next three questions: Plastic Molding, Inc. manufacturers plastio molding for aulomobles, irs costing system utilizes two cost catogories, diroct materials and conversion casts. Each product must pass through the Assembly Department and the Testing Dopartment. Derect materials are addfed at the beginning of production and conversion costs are alocated evenly throughout production: Dota for the Assembly Deparment lor March 2007 are: What were the equivalemt units for convecion costs astuming the firstin-fint-out costing is used? A. 2,400 B. 2,200 C. 2,040 D. 2200