The information below was obtained from the records of the first processing department of Moore Company for the month of May. The company uses the weighted-average method in its process costing system.

Work in process, May 1... units: 10,000 Labor & Overhead %: 40%
Units started... units 64,000
Completed & transferred out... units 60,000
Work in process, May 31... units 14,000 Labor & Overhead %: 70%

All materials are added at the beginning of the process.

The equivalent units for labor and overhead for the month of May were:
A) 60,000 units
B) 69,800 units
C) 65,800 units
D) 73,800 units