An accountant charges a fee of $100 to complete a company's taxes. The accountant also charges an additional $35 per hour to complete the taxes. Which of the following equations can be used to describe this problem?

a) y = 35 − 100x
b) y = 35 + 100x
c) y = 100 − 35x
d) y = 100 + 35x

d) y = 100 + 35x

In this equation, y represents the total cost of completing the taxes, x represents the number of hours worked by the accountant, $100 is the fixed fee for completing the taxes, and $35 is the additional cost per hour worked.