The following information is provided by Adametz Company: WIP Inventory, January 1 O units Units started 7,800 Units completed and transferred out 3,000 WIP Inventory, December 31 4,800 Direct materials $15,500 Direct labor $18,400 Manufacturing Overhead $9,000 The units in ending WIP Inventory were 90% complete for materials and 83% complete for conversion costs. At the end of the year, what are the equivalent units for conversion co costs? O A. 3,984 B. 3,000 C. 6,474 OD. 6,984 The manager at Rainbow International prepares a Cost of Quality report to report the following expenses: Inspection of raw material costs Warranty costs warranty claims Cost to dispose of rejected products Train hourly manufacturing personnel Recall of batch #2894 Production losses due to machine malfunctions Cost of defective products found at inspection audit Inspecting products when halfway through the production process $7,500 $260,000 $16,000 $70,000 $180,000 $21,000 $80,000 $24,000 What is the total cost of quality in the external failure cost category? O A. $180,000 B. $611,000 C. $217,000 D. $440,000 O E. $7,500