Starway Industries uses the FIFO method in its process costing system. Operating data for the Engraving Department for the month of March appear below:

	Units	Percent Complete with Respect to Conversion
Beginning work in process inventory	2,700	20%
Transferred in from the prior department during May	73,000
Ending work in process inventory	8,100	70%

What were the equivalent units of production for conversion costs in the Enameling Department for March?

Options:

1. 72,730
2. 73,270
3. 67,600
4. 78,400