The Adams Company Uses a Process System

The Adams Company uses a process system.During the current period,1,600 units were started and 1,200 units were completed and transferred out.Ending units were 70% complete for materials and 35% complete for conversion costs.Direct materials costs added were $32,500 and conversion costs added were $31,400.There was no beginning WIP inventory and conversion costs are added evenly throughout the process.
-At the end of the period,what are the total equivalent units for conversion costs?

A) 1,340
B) 1,200
C) 1,480
D) 1,400