The mixing department of Tangerine Company has the following data for February:

Production:

Units in process, February 1, 60% complete*	9,000
Units completed and transferred out	78,000
Units in process, February 28, 25% complete*	30,000

*With respect to conversion costs, all materials are added at the beginning of the process. Calculate the equivalent units with respect to conversion by following nonuniform application of manufacturing inputs.

a.85,500 units b.100,500 units c.108,000 units d.83,400 units