On January 1st, 2022, Jack-N-Jill Inc. had a Beginning Work-in-Process balance of $60,000 ( $40,000 of Direct Materials and $20,000 of Conversion) which consisted of 20,000 units which were 60% complete with respect to conversion costs. During January, Jack-N-Jill started production on an additional 30,000 units and incurred $60,000 in Materials and $50,000 in Conversion costs. Jack-N-Jill's Ending Work-In-Process consisted of 10,000 units which were 50% complete with respect to conversion costs. Jack-N-Jill produces a single product. All direct materials are added at the start of the production process while conversion costs are incurred uniformly. Jack-N-Jill uses a weighted-average process costing system. What is the cost of units transferred out with respect to direct materials? a. $62,222 b. $40,000 c. $80,000 d. $60,000