A department adds materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 92000 units were started into production in January; and there were 16000 units that were 35% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January? O 86400 equivalent units. O 81600 equivalent units. O 92000 equivalent units. O 76000 equivalent units