Mazan Furniture LLC has completed production of 45,000 units in the month of January and the units are transferred to stores, 10,000 units of Work in process on 31st January was available which are equal to 35% completed units and 20,000 units of Work in process on 1st January which is equal to 72% competed units. You are required to assume that beginning work in progress is 50% completed and find the total number of equivalent units for the month of January. O a. 43,100 units b. 34,100 units O c. 83,500 units O d. 38,500 units