Fact Pattern: Kimbeth Manufacturing uses a process cost system to manufacture Dust Density Sensors for the mining Industry. The following information pertains to operations for the month of May Units Beginning work-in-process inventory, May 1 16.000 Started in production during May 100.000 Completed production during May 92.000 Ending work-in-process inventory, May 31 24,000 The beginning inventory was 60% complete for materials and 20% complete for conversion costs. The ending inventory was 90% complete for materials and 40% complete for conversion costs. Costs pertaining to the month of May are as follows Beginning inventory costs are materials, $54,560, direct labor, $20,320; and overhead, $15.240. Costs incurred during May are materials used. $468,000, direct labor, $182.880; and overhead, $391,160. Using the FIFO method, Kambeth's equivalent units of production for conversion costs are A. 88,800 units B. 95.200 units C. 98.400 units D. 85,600 units