The following data were taken from the accounting records of Abbas Company which uses the FIFO method in its process costing system: beginning work in process inventory: 20,000 units (materials 100% complete, labor and overhead 60% complete). Started in its process during the period 70,000 units, and ending work in process inventory 30,000 units (materials 100% complete, labor and overhead 70% complete). The equivalent units of conversion and overhead is:

a.

91,000 units

b.

69,000 units

c.

79,000 units

d.

53,000 units