Carrington Corporation produces canned vegetable soup. The company uses the weighted$-$average method in its process costing system. The company sold $50,000$ units in January. Data concerning inventories follow:

Inventory at January $1$:

Work in process None

Started in month $75,000$ units

Inventory at January $31$:

$(75\%$ complete for Conversion Costs$)?$

Completed and transferred Finished goods $60,000$ units

What were the equivalent units for conversion costs for January?

Question $7$ options:

$75,000$

$60,000$

$121,250$

$71,250$