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The Alabaster Company uses a process cost system. All materials are added when the process is first begun. At the start of June, there were

The Alabaster Company uses a process cost system. All materials are added when the process is first begun. At the start of June, there were no units of product in process. During June 86,000 units were started. 12,000 of these were still in process at the end of June and 25 finished. What were the equivalent units for the conversion costs in June?

A. 82,800

B. 74,000

C. 78,800

D. 69,600

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