A Pizza Company Produces Frozen Pizzas in Three Departments: Assembly,freezing,and

A pizza company produces frozen pizzas in three departments: assembly,freezing,and packaging.In assembly,crust ingredients are added at the beginning of the process.After the crust is made,the sauce,cheese,and toppings are added at the end of the process.Conversion costs are added evenly.Data for the assembly department includes: $$\begin{array} { | l | r | } \hline \text { Bepinging WIP inventory } & \text { 0 units } \\\hline \text { Units started } & 22,000 \text { urits } \\\hline \text { Units completed/transferred to freecing } & 19,800 \text { urits } \\\hline \text { Ending WIP (70\% through assembly) } & 2,200 \text { units } \\\hline \text { Crust ingredients added } & \$ 31,000 \\\hline \text { Cheese added } & \$ 16,000 \\\hline \text { Sauce and toppings added } & \$ 8,000 \\\hline \text { Direct labor } & \$ 22,216 \\\hline \text { Manufacturing overhead } & \$ 5,486 \\\hline\end{array}$$
- What are the total equivalent units for conversion costs?

A) 2,200
B) 22,000
C) 21,340
D) 23,540