Save & Exit Submit Required information The following information applies to the questions displayed below.) Select the best answer for each of the following independent multiple-choice questions. Part 4 of 4 d. Draper Corporation computed the physical flow of units for Department for the month of December as follows: 01:23:10 obook Units completed From work in process on December 1 From December production Total 21,000 63,000 84,000 Materials are added at the beginning of the process, Units of WIP at December 31 were 18,000. As to conversion costs, WIP at December 1 was 60 percent complete and WIP at December 31 was 40 percent complete. Using the FIFO method, what are the equivalent units of production for materials and conversion costs for the month of December, respectively? Multiple Choice Meto Save E Submit Required Information 9 Multiple Choice Part 4 of 102,000, B4000 12:43 81.000 84.000 book 102.000; 78,600 None of the above 81,000; 78,600