Reference: 04-06
the Information Below Was Obtained from the Records

Reference: 04-06
The information below was obtained from the records of the first processing department of Christine Corporation for the month of July. The company uses the weighted-average method in its process costing system. $$\begin{array} { | l | l | l | } \hline & \text { Units } & \begin{array} { l } \text { Labour and Overhead } \\\text { (Percentage Complete) }\end{array} \\\hline \text { Work in process inventory, July 1 } & 20,000 & 40 \% \\\hline \text { Started during the month } & 70,000 & \\\hline \text { Completed during the month } & 80,000 & \\\hline \text { Work in process inventory, July } 31 & ? & 25 \% \\\hline\end{array}$$ All materials are added at the beginning of the manufacturing process.
-The equivalent units of production for material for the month are?

A) 90,000 units.
B) 70,000 units.
C) 80,000 units.
D) 82,500 units.