Sarfina Corporation uses the FIFO method in its process costing system. Operating data for the Casting Department for the month of September appear below:

	Units	Percent Complete with Respect to Conversion
Beginning work-in-process inventory	15,000	20%
Transferred in from the prior department during September	89,000
Ending work-in-process inventory	24,000	90%

According to the company's records, the conversion cost in beginning work-in-process inventory was $15,660 at the beginning of September. Additional conversion costs of $526,524 were incurred in the department during the month. What would be the equivalent units for conversion for September?

86,600.

89,600.

98,600.

102,600