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Special Company had the following department information about physical units and percentage of completion: work in process inventory, May 1 ( 60% complete), 36,000; completed and transferred out, 85,000; and work in process inventory, May 31 ( 50% complete), 30,000 . Materials are added at the beginning of the production process. Conversion costs are added equally throughout production. What is the total number of equivalent units of production during May for conversion costs if the FIFO method is used? A) 151,000 B) 100,000 C) 78,400 D) 129,400 E) none of the above