Concord Company has 5900 units in beginning work in process, 40% complete as to conversion costs, 74100 units transferred out to finished goods, and 2300 units in ending work in process 20% complete as to conversion costs. The beginning and ending inventory is fully complete as to materials costs. How much are equivalent units of production for conversion costs if the FIFO method is used? 0 74560 O 76400 O 70500 71800