Using the FIFO method, the number of equivalent units of conversion costs was On July 1: Beginning inventories = 750 units Direct Materials 100% complete; Conversion 60% complete Direct materials cost = $5,925 Conversion costs = $4,095 During July: 15,000 units started Direct materials added = $150,000 Conversion costs added = $83,520 On July 31: Ending inventories = 1,500 units, 40% complete O 14,400 O 14,550 O 14,850 O 14,700