Last month, morton manufacturing had 2,600 units in beginning work in process that were 25% complete. during the month, 8,900 units were started into production, and at the end of the month, there were 3,000 units of ending work in process that were 60% complete. for the month, morton’s total materials costs were $63,635 and its total conversion costs were $51,975. materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. given this information, what was the total manufacturing cost assigned to those units that morton completed and transferred out over the course of the month?
a : $106,889
b : $82,010
c : $123,710
d : $70,85