Zee Corporation uses Weighted Average Method for costing purposes. Zee adds all material at the beginning of the process. Zee had 40,000 units 25% completed at the beginning of the period, 76,000 units were started during the period, and 50,000 units were 20% completed at the end of the period. Zees equivalent units for conversion cost would be:

Select one:

a. 146,000

b. 116,000 16,000

c. 76,000

d. 66,000