Jones Companys ending work in process inventory consists of 100 partially completed units. If Jones determines that the equivalent units of production for the work in process materials is 75 units, this means:

	a.	Jones production process is very inefficient.
	b.	seventy five of the units were transferred to the next department.
	c.	twenty five of the units were transferred to the next department.
	d.	the amount of material in the 100 partial units was sufficient to complete 75 full units.