View Policies Current Attempt in Progress A department adds materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 80000 units were started into production in January; and there were 23000 units that were 35% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January? O 65050 equivalent units. O 71950 equivalent units. O 80000 equivalent units. O 57000 equivalent units