AAWI company is reviewing the behavior of its various activities. AAWI is considering various costs under process costing system. AAWI adds all materials at the beginning of production and incurs conversion cost evenly throughout manufacturing. The company sold 70,000 units during the year and had 12,000 units in process at year end, 20% complete with respect to conversion cost. Equivalent units for the year total:

a.cannot be calculated with the information given.

b.materials, 70,000; conversion, 2,400.

c.materials, 72,400; conversion, 72,400.

d.materials, 82,000; conversion, 72,400.

e.materials, 82,000; conversion, 82,000.