Marigold Company has 6500 units in beginning work in process, 20% complete as to conversion costs, 74100 units transferred out to finished goods, and 2400 units in ending work in process 15% complete as to conversion costs. The beginning and ending inventory is fully complete as to materials costs. How much are equivalent units for materials if the FIFO method is used?

a. 76500

b. 70000

c. 74460

d. 71700