The River Charles Company's Assembly Department for the month of December showed the following:


Please assist  with the below questions 

All materials are added at the beginning of processing in the Assembly Department. The equivalent units of production for material for the month, using the FIFO method, are:

a. 80,000

b. 70,000

c. 74,000

d. 90,000

Conversion Costs (% Complete) 70% Number of Units 10,000 80,000 15,000 Work in process, Started during December 12/1 Work in process, 12/31 40%