The Assembly Department is the second stage of Pine Company's production cycle.
On May 1, the beginning work in process contained 15,000 units that were 40 percent complete. During May, 85,000 units were transferred in from the first stage of Pine's production cycle and 80,000 units were completed and transferred to Finished Goods. On May 31, the ending work in process contained 20,000 units that were 75 percent complete. Using the average cost method, the equivalent units of the Assembly Department are:

Transferred-In Costs _____________Conversion Materials Costs

a. 85,000……………………………………………………….70,000

b. 100,000……………………………………………………...80,000

c. 100,000……………………………………………………...95,000

d. 120,000……………………………………………………..100,000