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Question $24$

The Rest$-$a$-$Lot chair company manufacturers a standard recliner.

During February, the firm's Assembly Department started production of $75,000$ chairs.

During the month, the firm completed $80,000$ chairs, and transferred them to the Finishing Department.

There were $15,000$ chairs in beginning inventory, $30\%$ complete of the process.

The firm ended the month with $10,000$ chairs in ending inventory, $80\%$ complete of the process.

All direct materials costs are added at the beginning of the process. Conversion costs are added uniformly.

REQUIRED: What were the Rest$-$a$-$Lot company equivalent units for conversion costs during February?

a$.85,000.$

b$.73,000.$

c$.79,500.$

d$.83,500.$