The May Corporation uses a process system. During the current period, 3,200 units were started and 1,200 units were completed and transferred out. Ending units were 60% complete for materials and 45% complete for conversion costs. Direct materials costs added were $32,600 and conversion costs added were $35,800. There was no beginning WIP Inventory and conversion costs are added evenly throughout the process. At the end of the period, what are the total equivalent units for conversion costs? O A. 2,100 OB. 1,200 OC. 2,000 OD. 2,400