Solis Company uses the FIFO method to compute equivalent units. It has 6,000 units in beginning work in process, 40% complete as to conversion costs and 80% complete as to materials costs, 64,000 units started, and 4,000 units in ending work in process, 30% complete as to conversion costs, and 80% complete as to materials cost. How much are the equivalent units for conversion costs under the FIFO method? 64,000 64,800 62,000 68,000