What are the Fermenting Department's equivalent units (gallons) of production related to conversion costs for May?

A) 459,200
B) 474,800
C) 477,200
D) 478,400

Fermenting Department

A specialized section within a manufacturing process where biological fermentation of products occurs, such as in beer or pharmaceutical production.

Conversion Costs

The total expenses of direct labor along with manufacturing overhead, which are spent in transforming raw materials into completed goods.