The following information pertains to a manufacturing company which uses weighted average method: Work in process, beginning, direct materials $550,000 and conversion $450,000, Costs added in current period, direct materials $750,000 and conversion $1,050,000, cost per equivalent unit, direct materials $200 and conversion $300. Using FIFO method, the equivalent units of conversion is:

a.

3,500 units.

b.

2,750 units.

c.

5,250 units.

d.

6,500 units.