The Rest$-$a$-$Lot chair company manufacturers a standard recliner.During February, the firm's Assembly Department started production of $75,000$ chairs.During the month, the firm completed $80,000$ chairs, and transferred them to the Finishing Department.There were $15,000$ chairs in beginning inventory, $30\%$ complete of the process.The firm ended the month with $10,000$ chairs in ending inventory, $80\%$ complete of the process, All direct materials costs are added at the beginning of the process. Conversion costs are added uniformly.REQUIRED: What were the Rest$-$a$-$Lot company equivalent units for conversion costs during February?$03.85,000$ b$.73\mathrm{.}0000$ c$.79,500$ d$.83,500$