New Apex Company has a three-stage production cycle. The following data are available for the cutting department for June:

Work in process inventory, June 1

(50% complete)............................. 10,000 units

Started in June............................. 60,000 units

Work in process inventory, June 30

(60% complete)............................. 6,250 units

Materials are added at the beginning of the process in the cutting department. What are the equivalent units under the average cost method for both materials and conversion?

A. Materials: 60,000 units; Conversion: 62,500 units

B. Materials: 63,750 units; Conversion: 63,750 units

C. Materials: 67,500 units; Conversion: 70,000 units

D. Materials: 70,000 units; Conversion: 67,500 units