A company employs a process cost system using the first-in, first-out (FIFO) method. The product passes through both Department 1 and Department 2 in order to be completed. Units enter Department 2 upon completion in Department 1. Additional direct materials are added in Department 2 when the units have reached the 25% stage of completion with respect to conversion costs. Conversion costs are added proportionally in Department 2. The production activity in Department 2 for the current month was as follows:

Beginning work-in-process inventory

15,000

(40% complete with respect to conversion costs)

Units transferred in from Department 1               80,000

Units to account for                                   95,000

Units completed and transferred to finished goods    85,000

Ending work-in-process inventory

10,000

(20% complete with respect to conversion costs)

Units accounted for                                   95,000

How many equivalent units for direct materials were added in Department 2 for the current month?

A. 85,000 units.

B. 70,000 units.

C. 80,000 units.

D. 90,000 units.