$**$The last answer choice that's not pictured is: DM $200,00$ CC $200,00.**$

A$.$ Mona Enterprises manufactures shoes for men. All materials are introduced at the beginning of the manufacturing process in the Cutting Department. Conversion costs are incurred uniformly throughout the manufacturing process. As the cutting of material is completed, the pieces are immediately transferred to the Sewing Department. Information for the Cutting Department for the month of January $2020$ follows:

Goods in Process, December $31$

$50,000$ units $100\%$ complete for direct materials; $40\%$ complete for conversion costs; actual costs of direct materials was $$70,500$; actual conversion costs were $$34,050$

Units started in January $---,225,000$ units

Units completed in January $---200,000$ units

Goods in Process, January $31---75,000$ units

$100\%$ complete for direct materials; $20\%$ complete for conversion costs

Direct materials added in January $$342,000$ actual costs

Conversion costs added in January $$352,950$ actual costs

If R$.$ A$.$ Mona Enterprises uses the FIFO method of process costing, the equivalent units of work completed in January $2020$ were:

DM $275,000$ CC $200,000$

DM $225,000$ CC $195,000$

DM $225,000$ CC $225,000$

DM $200,000$ CC $195,000$