C-Cubed's competitor in the road racing market, Speedy Bikes, makes only one bike which is homogeneous and interchangeable. The following data applied to Speedy Bikes last September: September 1 September 30 Work in Process Inventory 100 bikes 130 bikes Materials Percent Completed 95% 70% Conversion Percent Completed 15% 40% Units Started Into Production 55 bikes Compute the equivalent units of production for materials. Multiple Choice 77 116 146 91