Cargin Company uses the FIFO method in its process costing system. The Assembly Department started the month with 15,000 units in its beginning work in process inventory that were 50% complete with respect to conversion costs. An additional 71,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 9,000 units in the ending work in process inventory of the Assembly Department that were 30% complete with respect to conversion costs. 

What were the equivalent units for conversion costs in the Assembly Department for the month? 

72,200 Units 

77,000 Units 

79,700 Units 

65,000 Units