Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 73,100 chairs. During the month, the firm completed 78,000 chairs, and transferred them to the Finishing Department. The firm ended the month with 10,800 chairs in ending inventory. There were 15,700 chairs in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by Comfort. Beginning work in process was 30% complete as to conversion costs, while ending work in process was 75% complete as to conversion costs.

Beginning inventory:
Direct materials	$24,800
Conversion costs	$36,000
Manufacturing costs added during the accounting period
Direct materials	$168,100
Conversion costs	$278,800

What were the equivalent units for conversion costs during February?

A.

83,900

B.

81,390

C.

77,810

D.

73,100