The production report for Phillips Industries, which had no beginning inventory at the beginning of the month,

Question:

The production report for Phillips Industries, which had no beginning inventory at the beginning of the month, included the following information for September:
Number of Units Completion
Units started in production 81000
Units transferred to finished goods 72000
If the equivalent units for September's production were 77,400 how many units in process at the end of the month and how complete were they?
a) 9000, 60%
b) 3000, 90%
c) 9000, 30%
d) 6000 90%