Eagles Ltd. uses process costing in its Fabricating Department. At the beginning of October, it had 12,000 units in beginning work-in-process that were 40% complete with respect to conversion. During October, it put 87,000 units into production and completed 89,000 good units. On October 31, there were 3,000 units in ending work-in-process that were 70% complete with respect to conversion. Direct materials are added at the beginning of the process. Inspection occurs at the end of the process, and normal spoilage is 6% of good output. Costs related to the beginning inventory were $36,800 for direct materials and $28,600 for conversion costs. During the month, the company issued $280,000 of direct materials and incurred $599,400 of conversion costs. Assuming Eagles uses the weighted-average method for process costing, the equivalent units for direct materials and conversion for October are ____. a. 82.000 units; 91,100 units b. 92,000 units; 90,200 units c. 89,000 units; 88,100 units d. 87,000 units; 93,300 units e. 99,000 units; 98,100 units