The Fox Company uses the FIFO method. The beginning work in process consists of 10,000 units (100% completed as to materials and 50% complete as to conversion costs). The number of units started and completed was 78,000. The ending work in process consists of 10,000 units (100% complete as to materials and 10% complete as to conversion costs). Calculate the equivalent units of production for conversion costs. O 84,000 83,000 O 82,000 80,000