St Lawrence River Chemical Manufactures a Product Called Spec

St. Lawrence River Chemical manufactures a product called Spec. Direct materials are added at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning work-in-process inventory is 80% complete with respect to conversion; the ending work-in-process inventory is 30% complete. The following data pertain to March: $\begin{array}{ll}&\underline {\text { Units } }\\\text { Work in process, March 1 } & 20,000 \\\text { Units started during March } & 70,000 \\\text { Units completed and transferred out } & 73,000 \\\text { Work in process, March 31 } & 17,000\end{array}$


$\begin{array}{lcccccc}&&&& \text { Direct } & &\text { Conversion } \\&&\text { Total } && \text { Materials }& & \text { Costs } \\\hline \text { Costs: }\\\text { Work in process, March 1 } & \$ & 50,283 & \$ & 23,400 & \$ &26,883 \\\text { Costs incurred during March } & & 234,900 & & 72,000 && 162,900 \\\hline \text { Totals } & \$ & 285,183 & \$ & 95,400 & \$ &189,783 \\\hline\end{array}$ Using the weighted-average method of process costing, the equivalent units of conversion activity total:

A) 73,000.
B) 78,100.
C) 89,000.
D) 90,000.
E) 106,000.