Karmen Company Uses the FIFO Method in Its Process Costing

Multiple Choice

Karmen Company uses the FIFO method in its process costing system.Operating data for the Enamelling Department for the month of May appear below:
$$\begin{array} { | l | r | r | } \hline & \text { Units } & \text { Percentage complete } \\\hline \text { Beginning work in process } & 2,400 & 40 \% \\ \text { inventory } & & \\\hline \text { Transferred in from the } & 87,000 & \\\text { prior department during } & & \\\text { May } & & \\\hline \begin{array} { l } \text { Ending work in process } \\\text { inventory }\end{array} &8,600 &60\% \\\hline\end{array}$$
What were the equivalent units of production for conversion costs in the Enamelling Department for May?

A) 85,000 units.
B) 85,960 units.
C) 93,200 units.
D) 80,800 units.