In April, Smith Company had the following results:

Production:

Units in process, April $1,70\%$ complete

Units completed and transferred out

Units in process, April $31,40\%$ complete

$35,000$ units

Costs:

$101,000$ units

Work in process, April $1$

$41,000$ units

Costs added during April

$$2,450$

$$44,000$

Determine the equivalent units using the first$-$in$,$ first$-$out costing method assuming costs are added uniformly.

a$.117,400$ equivalent units

b$.92,900$ equivalent units

c$.101,000$ equivalent units

d$.131,500$ equivalent units