Kalyan Corporation uses the first-in, first-out method in its process costing system. Operating data for the Enameling Department for the month of May appear below: Percent Complete with Respect to Conversion 20% Beginning work in process inventory Transferred in from the prior department during May Ending work in process inventory Units 2,600 72,000 8,000 70% What were the equivalent units of production for conversion costs in the Enameling Department for May? Multiple Choice 71.680 O 77,400 O 66,600 72,200 O