14.(1 point) Crowd Corp uses the FIFO method for process costing. The company's only processing department began May with 8,000 units of product in process (30% of the conversion process completed). During May, Crowd started 65,000 units of new product, of which 7,800 units remained in ending inventory (45% of the conversion process completed). If materials are added when the units are 50% complete with respect to conversion, how many equivalent whole units with respect to materials would Crowd Corp have in May?

a. 65,100

b. 65,000

c. 65,200

d. 66,310

e. 73,000

f. 60,710

g. 80,800

h. Cannot be determined