South River Chemicals Pty Ltd Manufactures a Product Called Zybek

South River Chemicals Pty Ltd manufactures a product called Zybek. Direct materials are added at the beginning of the process and conversion activity occurs uniformly throughout the process. The following data pertain to the month of May.
Using the FIFO method of process costing, calculate the equivalent units of direct materials and conversion activity for the month of May.

A) DM 75 000; CC 69 400
B) DM 75 000; CC 60 400
C) DM 60 000; CC 60 400
D) DM 68 000; CC 69 400