Organic Sugar,Inc The Ending Work-In-Process Inventory Is 100% and 70% Complete with Packaging.Conversion

Organic Sugar,Inc.in Ohio has six processing departments for refining sugar-Affination,Carbonatation,Decolorization,Boiling,Recovery,and Packaging.Conversion costs are added evenly throughout each process.Data from the month of August for the Decolorization Department are as follows: $$\begin{array} { | l | r | } \hline & \text { Metric Tons } \\\hline \text { Beginning Work-in-Process Inventory } & 0 \\\hline \text { Transferred in production } & 12,200 \\\hline \text { Completed and transferred out to Boiling in } & \\\text { August } & 7,200 \\\hline \text { Ending Work-in-Process Inventory } & 5,000 \\\hline\end{array}$$ $$\begin{array} { | l | r | } \hline & { \text { Costs } } \\\hline \text { Beginning Work-in-Process Inventory } & \$ 0 \\\hline \text { Costs added during August } & \\\hline \text { Direct materials } & 2,100,000 \\\hline \text { Direct labor } & 1,030,000 \\\hline \text { Manufacturing overhead } & \underline { 600,000 } \\\hline \text { Total costs added during August } & \$ 3,730,000 \\\hline\end{array}$$ The ending Work-in-Process Inventory is 100% and 70% complete with respect to direct materials and conversion costs,respectively.Compute the equivalent units of production (EUP) for direct materials and for conversion costs for the month of August.

A) 10,700 EUP for direct materials and 3,500 EUP for conversion costs
B) 12,200 EUP for direct materials and 10,700 EUP for conversion costs
C) 3,500 EUP for direct materials and 10,700 EUP for conversion costs
D) 12,200 EUP for direct materials and 3,500 EUP for conversion costs