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

Production:

Units in process, February $1,55\%$ complete$*$

$11,000$

$70,000$

$35,000$

Units completed and transferred out $70,000$

Units $in$ process, February $28,\frac{35}{\%}$ complete$*35,000$

$*$With respect to conversion costs, all materials are added at the beginning of the process.

Calculate the equivalent units using the weighted average method with respect to direct materials by following nonuniform application of manufacturing inputs.

a$.70,000$ units

b$.105,000$ units

c$.57,750$ units

d$.76,050$ units