Kalyan Corporation uses the first-in, first-out method in its process costing system. Operating data for the Enameling Department for the month of May appear below: Percent Complete with Respect to Units Conversion 1,800 20% 64,000 7,200 70% Beginning work in process inventory Transferred in from the prior department during May Ending work in process inventory What were the equivalent units of production for conversion costs in the Enar ling Depart for May? Multiple Choice 63,280 63,640 58,600 69,400