Use the Following Information for Multiple Choice Questions Below

Use the following information for Multiple Choice Questions below:
The following information summarizes the activities in the Sewing Department for the month of August.
Material is added at the beginning of the process and conversion costs are incurred evenly throughout the process.
-Calculate the equivalent units completed with respect to materials during the month of August using the FIFO method.

A) 68,000
B) 74,400
C) 76,800
D) 84,000
E) 86,000