Solis Company uses the FIFO method to compute equivalent units. It has 12,000 units in beginning work in process, 20% complete as to conversion costs and 40% complete as to materials costs, 65,000 units started, and 5,000 units in ending work in process, 60% complete as to conversion costs, and 45% complete as to materials cost. How much are the equivalent units for materials under the FIFO method
A. None of these. B. 69,450. C. 55,800. D. 57,800. E. 69,000