The Following Information Pertains to Jones Company Materials Are Added at the Start of the Progress

Multiple Choice

The following information pertains to Jones Company:
$\begin{array}{ll}&\text { Units }\\\text { Work-in-progress inventory, March } 1 \text { (30\% complete) } & 20,000 \\\text { Units transferred in } & 50,000 \\\text { Work-in-progress inventory, March } 31(60 \% \text { complete }) & 16,000\end{array}$
Materials are added at the start of the progress.
How many equivalent units for conversion costs would there be using the FIFO method?

A) 49,600 units
B) 70,000 units
C) 50,000 units
D) 57,600 units