On january 1, the molding department had 4,000 dolls in process. these dolls were 100% complete with respect to direct materials and 70% complete with respect to conversion cost. during january, molding completed 79,000 dolls. on january 31, molding had 7,000 dolls in work in process. these dolls were 100% complete with respect to direct materials and 25% complete with respect to conversion cost. what are the molding department's equivalent units related to materials for january? a) 79,000 b) 86,000 c) 89,000 d) 93,000