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The G's Manufacturing has 6100 units in beginning Work in Process, 20% complete as to conversion costs, 15400 units transferred out to Finished Goods, and

The G's Manufacturing has 6100 units in beginning Work in Process, 20% complete as to conversion costs, 15400 units transferred out to Finished Goods, and 1500 units in ending Work in Process 10% complete as to conversion costs. Materials are fully added at the beginning of the process. How much are equivalent units for conversion costs if the FIFO method is used?

16770

16620

14330

15120

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