Levittown Company employs a process cost system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are added proportionately. Levittown's production quantity schedule for November is reproduced below: 1) Using the FIFO method, Levittown's equivalent units for conversion costs for November are: a) 3,400 units b) 3,800 units c) 4,000 units d) 4,400 units 2) Using the FIFO method, Levittown's equivalent units for direct materials for November are: a) 5,000 b) 6,000 c) 4,400 d) 3,800