MarigoldCompany has6500units in beginning work in process,20% complet3 as to conversion costs,74100units transferred out to finished goods, and2400units in ending work in process15% complet3 as to conversion costs. The beginning and ending inventory is fully complet3 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