$1.$ Given the following data, compute

equivalent units of production for conversion costs:

$$

Beginning Work in Process$8,000$ units, $40\%$ complete

$$

Units Completed and Transferred Out$90,000$ units

$$

Ending Work in Process$6,000$ units, $20\%$ complete.

$$

a$.88,000$

$$

b$.91,200$

$$

c$.94,400$

$$

d$.96,000$