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: 6,000 units, 100% percent complete for direct materials 75 percent complete as to conversion costs Ending work in process inventory: 2,000 units, 100 percent complete for direct materials 50 percent complete as to conversion costs Units started during the month: 7,000 Compute equivalent units for material A. 1,625 B. 7,000 OC. 7,625 OD. 5,000