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The following information is provided by Zander Corporation: WIP Inventory, January 1 0 units Units started 13,600 Units completed and transferred out 8,600 WIP Inventory,

The following information is provided by Zander Corporation:

WIP Inventory, January 1 0 units

Units started 13,600

Units completed and transferred out 8,600

WIP Inventory, December 31 5,000

Direct materials $28,200 Direct labor $18,000

Manufacturing Overhead $7,500

The units in ending WIP Inventory were 80% complete for materials and 80% complete for conversion costs. At the end of the year, what are the equivalent units for conversion costs?

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