Cochrane Limited, Which Uses a Process-Costing System, Adds All Material

Cochrane Limited, which uses a process-costing system, adds all material at the beginning of production and incurs conversion costs evenly throughout manufacturing process. The information that follows relates to the period just ended:
Units started and completed: 75,000
Units in ending work-in-process inventory: 15,000, 60% complete
Which of the following choices correctly expresses the total equivalent units of production with respect to material and conversion cost? $\begin{array} { | c | c | c | } \hline & \text { Material } & \text { Conversion } \\\hline 1 & 75,000 & 75.000 \\\hline 2 & 84.000 & 84.000 \\\hline 3 & 90,000 & 81.000 \\\hline 4 & 90,000 & 84.000 \\\hline 5 & 90.000 & 90.000 \\\hline\end{array}$

A) 1
B) 2
C) 3
D) 4
E) 5