San Jose Inc. uses a weighted-average process costing system. All materials are introduced at the start of manufacturing, and conversion costs are incurred evenly throughout production. The company started 70,000 units during May and had the following work-in-process inventories at the beginning and end of the month. May 1 30,000 units, 40% complete May 31 24,000 units, 25% complete Assuming no spoilage or defective units, the total equivalent units used to assign costs for May are: Materials Conversion Cost 70,000 70,000 82,000 82,000 100,000 70,000 100,000 82,000 a. b. C. d. Select one: O a. a b. b C. C O d. d