Alton Company uses a process-costing system for its single product. Material A is added at the beginning of the process; in contrast, material B is added when the units are 55% complete. The firm's ending work-in-process inventory consists of 10,800 units that are 75% complete. Which of the following correctly expresses the equivalent units of production with respect to materials A and B in the ending work-in-process inventory?

A, 8,100; B, 0.

A, 8,100; B, 8,100.

A, 10,800; B, 0.

A, 10,800; B, 8,100.

A, 10,800; B, 10,800.