Kalyan Corporation uses the FIFO method in its process costing system. Operating data for the Enameling Department for the month of May appear below:

	Units	Percent Complete with Respect to Conversion
Beginning work in process inventory	2,800	20%
Transferred in from the prior department during May	74,000
Ending work in process inventory	8,200	70%

What were the equivalent units of production for conversion costs in the Enameling Department for May?

Multiple Choice

79,400

68,600

73,780

74,340