A company uses process costing to manufacture Product X and has the following physical unit flow information available for the month of January. The beginning inventory was 60% complete for direct materials and 30% complete for conversion costs. The ending inventory was 90% complete for direct materials and 60% complete for conversion costs. Using the first-in, first-out method, the equivalent units of production for direct materials are A. 208,000 B. 214,400 C. 195,200 D. 216,000