A company uses the weighted average method for inventory costing. During a period, Department B finished and transferred 55,000 units to Department C. Also in Department B during the period, 12,500 units were started but brought only to a stage of being 60% completed. The number of equivalent units produced by Department B during the period was:

a) 60,000 units.

b) 55,000 units.

c) 62,500 units.

d) 67,500 units.

e) 47,500 units.