The assembly department is the second stage of pine company's production cycle. on may 1, the beginning work in process contained 15,000 units that were 40 percent complete. during may, 85,000 units were transferred in from the first stage of pine's production cycle. on may 31, the ending work in process contained 20,000 units that were 75 percent complete. transferred-in costs materials conversion costs a 85,000 70,000 70,000 b 100,000 80,000 80,000 c 100,000 95,000 95,000 d 120,000 100,000 100,000 using the average cost method, the equivalent units are: