The Molding Department of Bidwell Company has the following production data: beginning work process 40,000 units (60% complete), started into production 680,000 units, completed and transferred out 640,000 units, and ending work in process 80,000 units (50% complete). Assuming 100% of materials are added, equivalent units for conversion costs are:
A) 720,000.
B) 640,000.
C) 760,000.
D) 680,000.