Houston Inc uses the weighted-average method in its process costing system. Operating data for January is given below: Units Beginning work in process inventory Started into production during the month 60,000 Ending work in process inventory 4,000 8,000 Percent Complete with Respect to Conversion 60% 60% Materials are added at the beginning of the process. What are the equivalent units for conversion? O 68,000 units O 60,800 units O 56,000 units O 64,000 units