During May, Kimbrell Manufacturing completed and transferred out 100,000 units. In EWIP, there were 25,000 units, 80 percent complete. Using the weighted average method, the equivalent units are
  a.  100,000 units.
  b.  125,000 units.
  c.  105,000 units.
  d.  110,000 units.
  e.  120,000 units.