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If 20,000 units in ending inventory are 75% complete with respect to direct materials and 60% complete as to conversion costs, then the equivalent units of production for direct materials are ________ and for conversion costs are _________. The weighted-average method is used.A. 12,000 and 12,000B. 15,000 and 12,000C. 20,000 and 20,000D. 15,000 and 15,000