Question 7 2 points Save Answer Victor Company had 34,500 units in process on December 31, 2020, 70% complete as to materials and 30% complete as to conversion costs. The company's records show that 69,000 units were transferred to the finished goods inventory during 2021. Furthermore, 36,000 units were on hand at the end of 2021, 50% complete as to materials and 20% complete as to conversion costs. What would the equivalent units of production be for direct materials using the FIFO method? A) 76,650 B) 61,350 C) 75,150 D) 62,850 E) 87,000 Enter only the letter of the correct response in the space below (ie A, B, C, D, or E)