The following data related to North Company during May 2020. Physical units Direct Conversion costs materials Work in process, beginning inventory 1,000 $ 5,000 $ 8,000 Degree of completion of WIP beginning 100% 70% Started during the may 9,000 Good units completed and transferred out 8,000 Work in process ending 1,500 Degree of completion of WIP, ending 100% 60% Costs added during May $ 15,000 $ $ 25,000 Direct materials are added at the beginning of process. Conversion costs are incurred evenly throughout the production cycle. Normal spoilage is 5% of goods unit. If the company uses the FIFO method, the total equivalent units is Select one: O a. 9,000 DM and 8,400 CC O b.9,000 DM and 6,750 CC c. 10,000 DM and 6,750 CC O d. 10,000 DM and 8,400 CC