Yardly Inc. uses the FIFO method for process costing. The company's only

processing department began May with $4,700$ units of product in process $(65\%$ of the

conversion process completed$).$ During May, Yardly started $15,600$ units of new

product, of which $3,400$ units remained in ending inventory $(55\%$ of the conversion

process completed$).$ If materials are added when the units are $60\%$ complete with

respect to conversion, how many equivalent whole units with respect to materials

would Yardly Inc. have in May?

a$.17,060$

b$.15,600$

c$.12,200$

d$.16,900$

e$.15,715$

f$.20,300$

g$.23,700$

h$.$ None of the above