JOD Company computed the flow of physical units for the month just ended as follows:

Beginning work-in process (60% complete)	Units 20,000
Units completed:
From BWIP	20,000
Started and completed this month	50,000
Ending work-in-process (80% complete)	15,000

JOD adds materials at the beginning of the process. Using FIFO, what are the equivalent units for conversion costs for the month?

	A.	A. 70,000
	B.	B. 58,000
	C.	C. 85,000
	D.	D. 82,000