Landry Co. had the following information for the month of December. All direct materials were one hundred percent complete, and beginning materials cost $30,700.

Work in Process Inventory
Beginning balance @ 12/1: 580 units, 10% completed	$	34,000		Completed 1,130 units and transferred them to finished goods inventory	$	259,196
Direct materials		80,000
Direct labor		56,000
Overhead Property taxes		24,000
Depreciation		55,000
Utilities		39,000
Indirect labor		22,000
Ending balance @ 12/31: 445 units, 20% completed	$	50,804

Total equivalent units for conversion under the FIFO method are calculated to be:

Multiple Choice

A 1,191 equivalent units.

B 1,113 equivalent units.

C 1,089 equivalent units.

D 1,161 equivalent units.

E 1,741 equivalent units.