Kets Corporation Uses the FIFO Method in Its Process Costing

Kets Corporation uses the FIFO method in its process costing system.Operating data for the Enameling Department for the month of May appear below: $\begin{array}{lrc}&&\text { Percent Complete with}\\&\text { Units }&\text { Respect to Conversion}\\\text { Beginning work in process inventory.... } & 6,100 & 10 \% \\\text { Transferred in from the prior department } & & \\\text { during May....................... } & 82,500 \\\text { Ending work in process inventory ......... } & 8,000 & 40 \%\end{array}$
What were the equivalent units for conversion costs in the Enameling Department for May?

A) 83,190
B) 80,600
C) 83,800
D) 84,400