The Rest-a-Lot Chair Company manufactures a standard recliner. During February, the firm's Assembly Department started production of 75,000 chairs. During the month, the firm completed 85,000 chairs, and transferred them to the Finishing Department. The firm ended the month with 15,000 chairs in ending inventory. All direct materials are added at the beginning of the production cycle. Using FIFO costing, what were the equivalent units for direct materials for February? a. 73,500 units b. 75,000 units c. 91,000 units d. 100,000 units