The Assembly Department of Smart,Inc

The Assembly Department of Smart,Inc. ,a manufacturer of computers,had a beginning inventory of 5,000 units.During November,it assembled 2,000 units and transferred them to the Packaging Department.It incurred $250,000 in direct materials and $75,000 in conversion costs.The ending inventory in November was 6,000 units,which were 100% and 60% complete with respect to materials and conversion costs,respectively.Calculate the total equivalent units of production for conversion costs for November.

A) 2,000 units
B) 8,000 units
C) 5,600 units
D) 3,600 units