d. Draper Corporation computed the physical flow of units for Department for the month of December as follows Units completed From work in process on December 1 From December production Total 20,000 70,000 90,000 Materials are added at the beginning of the process. Units of WIP at December 31 were 16,000. As to conversion costs, WIP at December 1 was 60 percent complete and WIP at December 31 was 50 percent complete. Using the FIFO method, what are the equivalent units of production for materials and conversion costs for the month of December, respectively? Multiple Choice 86,000; 86,000 86,000; 90,000 106,000; 86,000 106,000: 90,000 None of the above