Use the following information to perform the calculations requested below, assuming that the FIFO costing approach to a process costing system is being used. Beginning work in process inventory: 2,000 units, 100% percent complete for direct materials 60 % complete as to conversion costs Ending work in process inventory: 15,000 units, 100 percent complete for direct materials 60 % complete as to conversion costs Units started during the month: 45,000 Calculate equivalent units for conversion costs O A. 15,000 B. 39,800 C. 36,500 D. 12,400