Bramble Company uses the FIFO method to compute equivalent units of production. It had 4000 units in beginning work in process inventory that were 25% complete as to conversion costs and 50% complete as to materials costs, 63000 units started, and 6000 units in ending work in process inventory that were 30% complete as to conversion costs, and 80% complete as to materials cost. What are the equivalent units of production for materials under the FIFO method?

66000

67000

63000

63800