The following information is provided by Easy Street, Inc WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 12,900 8,100 4,800 $28,200 $18,000 $7,500 The units in ending WIP Inventory were 75% complete for materials and 43% complete for conversion costs At the end of the year, what are the equivalent units for conversion costs? ○ A. 8,100 ○ B. 5,547 OC. 2,064 OD. 10,164