Special Company had the following department information about physical units and percentage of completion: Physical Units Work in process, May 1 (60%) 36,000 Completed and transferred out 85,000 Work in process, May 31 (50%) 30,000 Materials are added at the beginning of the production process. Conversion costs are added equally throughout production. What is the equivalent units of production during May for conversion costs if the FIFO method is used? 151,000 100,000 78,400 129,400