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:
$\quad$ Beginning work in process inventory:
$\quad$ 20,000 units (materials 100% complete,conversion costs 60% complete)
$\quad$ Started in process during the period:
$\quad$ 80,000 units
$\quad$ Ending work in process inventory:
$\quad$ 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.