Sigua Sugar, Inc. in Florida has six processing departments for refining sugarlong dashAffination, Carbonation, Decolorization, Boiling, Recovery, and Packaging. Conversion costs are added evenly throughout each process. Data from the month of August for the Decolorization Department are as follows: Metric Tons Beginning WorkminusinminusProcess Inventory 0 Transferred in production 11 comma 400 Completed and transferred out to Boiling in August 7 comma 400 Ending WorkminusinminusProcess Inventory 4 comma 000 Costs Beginning WorkminusinminusProcess Inventory $0 Costs added during August Direct materials 2 comma 400 comma 000 Direct labor 1 comma 100 comma 000 Manufacturing overhead 800 comma 000 Total costs added during August $ 4 comma 300 comma 000 The ending WorkminusinminusProcess Inventory is 100% and 70% complete with respect to direct materials and conversion costs, respectively. Compute the equivalent units of production (EUP) for direct materials and for conversion costs for the month of August. The weightedminusaverage method is used. A. 10 comma 200 EUP for direct materials and 2 comma 800 EUP for conversion costs B. 11 comma 400 EUP for direct materials and 2 comma 800 EUP for conversion costs C. 2 comma 800 EUP for direct materials and 10 comma 200 EUP for conversion costs D. 11 comma 400 EUP for direct materials and 10 comma 200 EUP for conversion costs