manufacturers a standard recliner chair. All direct Depar the beginning of the production cycle at the Assembly process.

There were $15,000$ chairs in the beginning inventory in February in the Assembly Department. Beginning work in process was $30\%$ complete as to conversion costs

During February, Assembly Department started production of $75,000$ chairs. During February, the Assembly Department completed $80,000$ chairs, and transferred them to the finishing department.

The firm ended the month with $10,000$ chairs in ending inventory in the Assembly Department. Ending work in process was $80\%$ complete as to conversion costs. Weighted Average method of process costing is used by Hill Furniture.

What were the equivalent units for conversion costs during February?

a$)83,500$

b$)85,000$

c$)88,000$

d$)79,500$

e$)82,000$