Activity in Saggers Corporation's Assembly Department for the month of March follows: Work-in-process inventory, March 1 Started into production during March Work-in-process inventory, March 31 Percent Complete Units Materials Conversion 6,000 60% 45% 65,000 4,000 35% 20% The equivalent units for conversion for March, using the FIFO method, are: Multiple Choice 65,000 units 65,100 units 63,100 units 62,500 units