ube Uioup Is maker of engines for high performance cars and uses a process costing system. The following information pertains to the final department of manufacturing for Universal's most popular engine, the "Atomic 8 Beginning workin-process (40% completed) Transferred-in 400 units 1,600 hits 100 units 100 units 1,400 units 400 units $180,500 Normal spollage Good units transferred out Ending work-in-process (25% completed) Conversion costs in beginn Current conversion costs $728,218 Unlversal Automotive Group calculates separate costs of spolilage by computing both normal and abnormal costs are reallocated to good units and abnormal s spoiled units. Normal spoilage pollage costs are charged as a loss. The units of the Atomic 8 that are spoiled are the result of defects not discovered before inspection of finished units.Using the weighted-average method, answer the f What are the equivalent units for conversion costs? O 1700 units O 1,800 units. O 1,900 units O 2.000 units