The Information Below Was Obtained from the Records of the First

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.
$\begin{array} { |l | r | r | } \hline & \text { Number of Units } & \begin{array} { r } \text { Labour and overhead } \\\text { percentage complete }\end{array} \\\hline \begin{array} { lrr } \text { Work in process inventory, } \\\text { July 1 }\end{array} & 20,000 & 40 \% \\\hline \text { Started during the month } & 70,000 & \\\hline \begin{array} { l } \text { Completed during the } \\\text { month }\end{array} & 80,000 & \\\hline \begin{array} { l } \text { Work in process inventory, } \\\text { July 31 }\end{array} & ? & 25 \% \\\hline\end{array}$ All materials are added at the beginning of the manufacturing process.



-What are the equivalent units of production for material for the month?

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