ictor Company had 34,500 units in process on December 31, 2020, 70% complete as to materials and 30% complete as to conversion costs. The companys records show that 69,000 units were transferred to the finished goods inventory during 2021. Furthermore, 36,000 units were on hand at the end of 2021, 50% complete as to materials and 20% complete as to conversion costs. What would the equivalent units of production be for conversion costs using the FIFO method?

A) 52,050

B) 64,350

C) 87,450

D) 76,200

E) 65,850