A total of 5,400 units were started and 4,700 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs $112,900 Conversion costs $93,900 The ending inventory was 85% complete with respect to materials and 30% complete with respect to conversion costs. What are the equivalent units for conversion costs for the month in the first processing department?

a 5,800

b. 5,030

c. 4,700

d. 2,330