Attempt in Progress A department adds all raw 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: 91300 units were started into production in January; and there were 20900 units that were 40% 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 82940 equivalent units. O 91300 equivalent units. O 78760 equivalent units. O 70400 equivalent units