The following information is provided by Easy Street, Inc.. 0 units 13,500 8,500 WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor 5,000 $28,200 $18,000 $7,500 Manufacturing Overhead The units in ending WIP Inventory were 75% complete for materials and 43% complete for conversion costs. At the end of the year, what are the equivalent units for conversion costs? O A 10.650 O C. 5,80 O D. 2.150