JJ Sandwiches uses the weighted average method in its process costing system. The Finishing Department is the second department in its two- department sequential production process. In this department, all materials are added when the sandwiches are 70% complete, but conversion costs are incurred uniformly throughout the process. If there are completed sandwiches and 5,000 sandwiches that are 45% of the way through the production process, it would be correct to say that: a there are zero equivalent units with respect to transferred-in costs, b. there are 5,000 equivalent units with respect to transferred-in costs, c. there are 2,250 equivalent units with respect to transferred-in costs. d.there 3,500 equivalent units with respect to transferred-in costs