The following amounts were selected from the production report of Chandon Corporation: Actual units in production 42,000 Equivalent units (materials) 42,000 Equivalent units (conversion) 39,000 Cost per equivalent unit (materials) $1.10 Cost per equivalent unit (conversion) $0.90 Chandon uses the weighted average method in preparing its production reports. Chandon's total production cost to be accounted for must have been a.$72,900. b.$89,100. c.$81,300. d.$84,000.