Garcia Meza Company has a three-stage production cycle. The following data are available for the pressing department for June:

Work in process inventory, June 1 (40% complete)	40,000 units
Started in June	85,000 units
Work in process inventory, June 30 (70% complete)	25,000 units

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

Group of answer choices

Materials: 150,000 units; Conversion: 142,500 units

Materials: 110,500 units; Conversion: 126,500 units

Materials: 125,000 units; Conversion: 117,500 units

Materials: 85,000 units; Conversion: 118,500 units