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, May 1 16,000 Started in production during May 100,000 Completed production during May 92,000 Ending work-in-process inventory, May 31 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, Kimbeths equivalent units of production for conversion costs are A. 85,600 units. B. 95,200 units. C. 88,800 units. D. 98,400 units.