Garson Company Uses the FIFO Method in Its Process Costing

Garson Company uses the FIFO method in its process costing system.The Grinding Department started the month with 18,000 units in its beginning work-in-process inventory; 10% of the units were complete with respect to conversion costs.During the month,an additional 98,000 units were transferred in from the preceding department to begin processing in the Grinding Department.During the month,115,000 units were completed in the Grinding Department and transferred to the next processing department.Of the 1,000 units in the ending work-in-process inventory of the Grinding Department,20% were complete with respect to conversion costs.What were the equivalent units of production for conversion costs in the Grinding Department for the month?

A) 81,000 units.
B) 115,200 units.
C) 115,000 units.
D) 113,400 units.