Direct Disk Drive Company operates a computer dik manufackring pient. Direct materials are adsled at the and af the process. The folowing data were for Augast 2017 151.400 unts Work in prooess, beginning inventory Transferred-in oosts (100% completa) Drect malen als (0% compete! conversion costs (80% compete) Transtorted in during current period Complated and transferred out 451 200 unts 400,600 units Work in process, ending inventory 202000 units nstarrad-in.cos OA. 299 800 units OB. 353,400 units O C. 300,580 units O D, 30,280 units Direct materials (0% complete) Conversion costs (80% complete) Transferred in during current period Completed and transferred out 451,200 units 400,600 units 202,000 units Work in process, ending inventory Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (55% complete) Calculate equivalent units for conversion costs using the FIFO method. O A. 299,800 units O B. 353,400 units O c. 390,580 units O D. 30,280 units