A company's beginning Work in Process inventory consisted of 25,500 units that were 20% complete with respect to direct labor. These beginning units were completed and another 98,800 units were started during the current period. Of those started, 65,500 were finished and the remaining 33,300 were 40% complete at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were:

a) 81,700

b) 85,900

c) 108,100

d) 104,320

e) 65,500