Mountainside Industries manufactures specialized plastic boxes in two processes: Molding and Packaging. In the Packaging Department, materials are added at the end of the process. The following data are given:

		Costs
	Units	Trans.-in	Materials	Conv.
Work in process, July 1	30	$1,590	$ 0	$ 513
Transferred in during July	?
Completed during July	105
Work in process, July 31	15
Costs added during July		$4,410	$1,050	$1,767

The conversion process on the beginning inventory is 70 percent completed and the ending inventory is 60 percent completed.

Mountainside's equivalent units for conversion using FIFO would be

Select one:

a. 114.

b. 105.

c. 93.

d. 9.