Beginning WIP inventory is $12,500$ units, $55\%$ complete for materials. During the month $80,000$ units were started; $84,000$ were finished; and ending WIP was $8,500$ units that were $40\%$ complete for materials. How many equivalent units should be used to allocate costs for materials $($assume that the weighted average method is used$)?$

$*$

$1$ point

$83,400$

$90,875$

$88,675$

$87,400$