57. ABC firm uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month Units Data Percentage Complete Material 50% Conversion 90% Work in process, beginning: Units started into production during the month Units completed and transferred out Work in process, ending. Units 100 20,000 19,800 300 60% 20% Cost Data Material Costs in the beginning inventory: $260 Costs added to production during the month... $99,650 Conversion $3,366 $745,329 What are the equivalent units for the conversion costs for the month in the first processing department? (1 Point) 19,870 units 19,770 units O 19,800 units