Rodrick Corporation experienced the following during April: Beginning work-in-process inventory Units started this period Ending work-in-process inventory 7,500 units, 40% of conversion added this period 64,000 units 15,000 units, 60% of conversion added this period Materials are added at the beginning of the process and conversion occurs uniformly throughout the process. If the company uses FIFO costing, what are the equivalent units for direct materials and conversion? 66,500; 66,500 O 66,500; 72000 71,500 69,500 O 64,000; 65,000 ONone of these