Use the Information Below to Answer the Following Questions

Use the information below to answer the following questions:
Germ Away Ltd. a disinfectant manufacturer offers the following information:

The units in ending WIP inventory were 60% complete for materials and 40% complete for conversion costs.
-On December 31, what are the total equivalent units for conversion costs for Germ Away?

A) 24,300
B) 18,700
C) 17,300
D) 14,500