Wilson Carver Knives Uses Process Costing

Wilson Carver Knives uses process costing.In its Cutting Department, all the materials are
Added at the beginning of the process and conversion costs are added evenly during the processing.During the first month of operations, the Cutting Department transferred 78,000 units to the Packing Department.The Cutting Department's ending Work in Process inventory consisted of 3,800 units that were 40% complete.What are the equivalent units for materials and for conversion costs in the Cutting Department, respectively?

A) 81,800 and 81,800 units
B) 81,800 and 79,520 units
C) 79,520 and 79,520 units
D) 78,000 and 81,800 units