Information about units processed and processing costs incurred during a recent month in the Refining Department of a manufacturing company follow: Conversion Number of Costs Units Percent Completed Beginning work-in- 11,000 35% process inventory Units started into 120,000 production Units completed and 114,000 transferred out Ending work-in-process 17,000 30% inventory The beginning work-in-process inventory included $11,000 of conversion cost. During the month, the Refining Department incurred an additional $290,000 in conversion costs. Question 15 (1 point) Assuming that the company uses the FIFO method, what are the equivalent units of production for conversion costs for the refining Department for the month? OA) 119,100 units. B) 111,950 units. C) 115,250 units. OD) 114,000 units