The following data were taken from the accounting records of the Hazel Corporation which uses the weighted-average method in its process costing system: Units DM Conversion Beginning WIP 20,000 40% 60% Started during period 40,000 Ending WIP 10,000 20% 30% The equivalent units for direct materials costs was: O a. 54,000 units b. 52,000 units c. 42,000 units d. 2,000 units