Please help solve both. Be detailed on how to answer. Stuck!

A. $529.39 B. $426.60 C. $556.94 D. $682.58 followed. Beginning work in process was 30% complete as to conversion costs, while ending work in process was 50% complete as to conversion costs. Beginning inventory: Direct materials costs $19,500 Conversion costs $11,300 Manufacturing costs added during the accounting period: Direct materials costs $70,700 Conversion costs $240,300 What were the equivalent units for conversion costs during October? A. 11,780 B. 12,240 C. 10,360 D. 12,320