The following data are taken from the production records at Plant #2 of GP Industries for March. Work-in-process beginning inventory consisted of 10,200 units fully complete with respect to materials and 30 percent complete with respect to conversion costs. In March, the plant started 82,000 units and transferred out 71,750 units. The work-in-process inventory was fully complete with respect to materials and 70 percent complete with respect to conversion costs.

Suppose that GP Industries uses FIFO process costing at Plant #2 for product costing.

The following equivalent units (materials; conversion) used to compute production costs for March, would be:

• (92200; 83,005)

• (82,000; 86,065)

• (92,200; 86,065)

• (82,000; 83,005)

• (102,400; 89,140)