The Rever Charles Company's Assembly Department for the month of December showed the following: Number of Units Conversion Costs Work in Process, 12/1 10,000 70% Started during December 75,000 Work in Process, 12/31 15,000 40% All materials are added at the beginning of processing in the Assembly Department. The equivalent units of production for conversion costs for the month, using the weighted average method are: 162,000 80,000 81,000 74,000