The following data were taken from the accounting records of a company that uses the FIFO method in its process costing system:

Beginning work in process inventory:

20,000 units (materials 100% complete, conversion costs 60% complete)

Started in process during the period:

80,000 units

Ending work in process inventory:

30,000 units (materials 100% complete, conversion costs 70% complete)

The equivalent units are

A) materials, 90,000 units; conversion costs, 89,000 units.

B) materials, 100,000 units; conversion costs, 91,000 units.

C) materials, 60,000 units; conversion costs, 53,000 units.

D) materials, 80,000 units; conversion costs, 79,000 units.

Information for the current month for Process 5 is shown below.

		Direct Materials	Conversion Costs
Beginning work in process		$ 4,600	$ 2,060
Current month's costs		46,400	42,375
Equivalent units based on the FIFO costing method		58,000	56,500
Units completed