The following information is provided by Adametz Company: WIP Inventory, January 1 O units Units started 7,700 Units completed and transferred out 3,200 WIP Inventory, December 31 4,500 Direct materials $15,500 Direct labor $18,400 Manufacturing Overhead $9,000 The units in ending WIP Inventory were 90% complete for materials and 82% complete for conversion costs. At the end of the year, what are the equivalent units for conversion costs? O A. 3,690 OB. 6,890 O C. 6,314 OD. 3,200