Using the FIFO method, the equivalent units for conversion for March would be:

A) 66,250
B) 67,000
C) 64,250
D) 67,750

FIFO Method

The First-In, First-Out (FIFO) method is an inventory valuation strategy where the oldest inventory items are recorded as sold first.

Equivalent Units

A concept used in process costing that converts partially completed units into a number of fully completed units, based on the percentage completion of those units.

Conversion

The process of changing raw materials into finished products or turning prospects into customers, depending on the context.