Nelson Manufacturing uses a process costing system with multiple production departments. In all of the company's production departments, direct materials are added at the beginning of the process, whereas conversion costs are incurred uniformly throughout the period. The following information pertains to activity in Department B during the current period: (1) beginning inventory comprised 6,000 units that were 10% complete with respect to conversion; (2) 70,000 units were started and completed during the period; and (3) ending inventory was composed of 5,000 units that were 60% complete with respect to conversion. Which of the following statements is/are correct? (Select all that apply.) Multiple select question. Equivalent units of conversion used during the period totaled 78,400. Equivalent units of direct materials used during the period totaled 75,000. Equivalent units of direct materials used during the period totaled 73,000. Equivalent units of conversion used during the period totaled 73,600