During July, Faust Manufacturing started and completed 80,000 units. In BWIP, there were 25,000 units, 20 percent complete. In EWIP, there were 25,000 units, 80 percent complete. Using FIFO, the equivalent units are
  a.  80,000 units.
  b.  85,000 units.
  c.  65,000 units.
  d.  120,000 units.
  e.  100,000 units.