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: 16 Percent Complete with Respect to Conversion 20% X 01:12:45 Beginning work in process inventory Transferred in from the prior department during May Ending work in process inventory Units 2,300 69,000 7,700 70% cBook What were the equivalent units of production for conversion costs in the Enameling Department for May? Multiple Choice O 63.600 d 68,990 74,400 68,530