6. Top Hat's data for the Cutting Department for February 2019 follows: WIP, January 31: 50,000 units (100% complete for DM, 40% complete for CC) Units started in February: 225,000 units WIP, February 28: 75,000 units (20% complete for CC) DM are added when the process is 15% completed. CC are incurred uniformly How many equivalent units of production did Top Hat have for the period? a. DM: 225,000 CC: 225,000 b. DM: 200,000 CC: 200,000 c. DM: 275,000 CC: 211,250 d. DM: 225,000 CC: 200,000 e. DM: 275,000 CC: 215,000