Direct materials are added at the start of a manufacturing process, and conversion costs are incurred evenly throughout. Work-in-process inventory on March 1 consisted of 10,000 units 40% complete. These units were completed in March. In addition, 100,000 units were started in March and 80,000 were completed. The remaining 20,000 units were 70% complete on March 31. How many equivalent units of work were performed during March for conversion costs (assuming FIFO cost flow)?

A. 104,000 equivalent units.

B. 110,000 equivalent units.

C. 80,000 equivalent units.

D. 100,000 equivalent units.