The following information is provided by Yellow Bird, Inc.: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 12,500 8,500 4,000 $28,200 $18,000 $7,500 The units in ending WIP Inventory were 75% complete for materials and 48% complete for conversion costs. At the end of the year, what are the equivalent units for conversion costs? OA. 8,500 OB. 1,920 C. 6,000 D. 10,420 C