Kimbeth Manufacturing uses a process cost system to manufacture Dust Density Sensors for the mining industry. The following information pertains to operations for the month of May.

	Units
Beginning work-in-process inventory, May1	16,000
Started in production during May	100,000
Completed production during May	92,000
Ending work-in-process inventory, May31	24,000

The beginning inventory was 60% complete for materials and 20% complete for conversion costs. The ending inventory was 90% complete for materials and 40% complete for conversion costs.

Costs pertaining to the month of May are as follows:

	Beginning inventory costs are materials, $54,560; direct labor, $20,320; and overhead, $15,240.
	Costs incurred during May are materials used, $468,000; direct labor, $182,880; and overhead, $391,160.

Question

Using the FIFO method, Kimbeth's equivalent units of production for conversion costs are

A.85,600 units.

B.88,800 units.

C.95,200 units.

D.98,400 units.