Question 6 Concord Company had the following department information about physical units and percentage of completion: Physical Units Work in process, May 1 (60%) 36400 Completed and transferred out 84700 Work in proces, May 31 (604) 30700 Materials are added at the beginning of the production proceu. Convention costs are added equally throughout production. What is the total number of equivalent units during our for conversion costs of the FIFO method is used 103120 155000 31200 129960