Wright Company manufactures keyboards in a two-department process, Assembling and Finishing. Information on the first department, Assembly is as follows: Direct materials added Direct labour Factory overhead Total costs to account for $1,400,000 1,920,000 960,000 $4,280.000 There was no beginning inventory, and of the 400,000 units started in production 336,000 were completed and transferred to the Finishing department, while 64,000 units were still in process. These units had all materials added but were only 75% complete as far as conversion costs. The equivalent units for conversion costs are There was no beginning inventory, and of the 400,000 units started in production 336,000 were completed and transferred to the Finishing department, while 64,000 units were still in process. These units had all materials added but were only 75% complete as far as conversion costs. The equivalent units for conversion costs are a) 400,000 b) 336,000 c) 384,000. d) 64,000