Vaughn Company uses the FIFO method to compute equivalent units. It has 4100 units in beginning work in process, 20% complete as to conversion costs and 50% complete as to materials costs, 65000 units started, and 5900 units in ending work in process, 30% complete as to conversion costs, and 80% complete as to materials cost. How much are the equivalent units for materials under the FIFO method? 69100 65870 67870 65000