A company uses a process cost accounting system. Its Sewing Department's beginning inventory consisted of 50,000 units (1/4 complete with respect to direct labor and overhead). The Sewing Department started and finished 120,000 units this period. Its ending inventory consists of 40,000 units (1/4 complete with respect to direct labor and overhead). All direct materials are added at the beginning of the process. What are the equivalent units of production for the Sewing Department for direct materials and for direct labor and overhead, respectively?

a) 160,000; 120,000

b) 120,000; 157,500

c) 167,500; 167,500

d) 160,000; 162,500

e) 160,000; 167,500