McDougal Snack Company uses the weighted average method in its process costing of Crispy Chips. The chips are first processed in a Peeling Department and then transferred to the Frying Department where they are started in production in that department. The finished cases of chips are then transferred to Finished Goods Inventory. The following information relates to the company's Peeling Department for the month of January:

	Peeling
Cases of chips in work in process, January 1		10,000
Cases of chips completed/transferred out during January		80,000
Cases of chips in work in process, January 31		5,000

How many cases of chips were started in the Peeling Department during January?

	a.	95,000
	b.	85,000
	c.	80,000
	d.	75,000