The following information is provided by Adametz Company: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead O units 7,500 3,300 4,200 $15,500 $18,400 $9,000 The units in ending WIP Inventory were 90% complete for materials and 50% complete for conversion costs. At the end of the year, what are the equivalent units for conversion costs? 2,100 3,750 3,300 5,400