Stillwater Corporation
the Following Information Is Available for Stillwater Corporation $\$ 25,100$

Stillwater Corporation
The following information is available for Stillwater Corporation for the current year:
Beginning Watk in Process             Costs of Begiluing Work in
                                                                      Process:

(75% complete)                       14,500 units            Materil            $\$ 25,100$

$\begin{array}{lll}\text { Started } & 75,000 \text { units } & \text { Conversion } & 50,000 \\\text { Ending Work in Process } & \text { Cumrent Costs: } \end{array}$

$\begin{array}{llll}\text { (60\% complete) } & 16,000 \text { units } & \text { Material } & \$ 120,000 \\\text { Abtormal spoilage } & 2,500 \text { units } & \text { Conversion } & 300,000 \\\text { Normal spoilage (continuous) } & 5,000 \text { units } & \\\text { Tranferred out } & 66,000 \text { units } &\end{array}$
All materials are added at the start of production.
Refer to Stillwater Corporation.Using weighted average,what are equivalent units for conversion costs?

A) 80,600
B) 78,100
C) 83,100
D) 75,600