The Following Data Were Taken from the Accounting Records of a Company

The following data were taken from the accounting records of a company that uses the FIFO method in its process costing system: Beginning work in process inventory: 20,000 units (materials 100% complete,conversion costs 60% complete)
Started in process during the period: 80,000 units
Ending work in process inventory: 30,000 units (materials 100% complete,conversion
Costs 70% complete)
The equivalent units are

A) materials, 90,000 units; conversion costs, 89,000 units.
B) materials, 100,000 units; conversion costs, 91,000 units.
C) materials, 60,000 units; conversion costs, 53,000 units.
D) materials, 80,000 units; conversion costs, 79,000 units.