Warren Industries uses a process-costing system for its single product, which is manufactured from Material X and Material Y. X and Y are introduced to the product as follows: Material X: Added at the beginning of manufacturing Material Y: Added at the 80% stage of completion The company started and completed 74,000 units during the period, and had an ending work-in-process inventory amounting to 17,000 units, 30% complete. Which of the following choices correctly expresses the total equivalent units of production for Material X and Material Y?

	Material X				Material Y
A.		87,600				79,100
B.		87,600				87,600
C.		91,000				74,000
D.		91,000				79,100
E.		91,000				87,600

Choice A, B, C, D or E ??