ABC Company has a three-stage production cycle. The following data are available for the cutting department for November:

Work in process inventory, November 1

(40% complete).............................. 30,000 units

Started in November.......................... 75,000 units

Work in process inventory, November 30

(50% complete).............................. 20,000 units

Materials are added at the beginning of the process in the cutting department. What are the equivalent units under the average cost procedure for both materials and conversion?

A. Materials: 105,000 units; Conversion: 95,000 units

B. Materials: 93,000 units; Conversion: 83,000 units

C. Materials: 95,000 units; Conversion: 93,000 units

D. Materials: 75,000 units; Conversion: 93,000 units