The Davidson Company Uses a Weighted Average Process Costing System

The Davidson Company uses a weighted average process costing system. The following information was reported for the Assembly Process for January. Materials are added at the beginning of the process and are 100%. $$\begin{array} { | l | r | r | } \hline \text { Units: } & { \text { units } } & \begin{array} { c } \% \text { complete for } \\\text { conversions }\end{array} \\\hline \text { work in process, } 1 / 1 & 60,000 & 15 \% \\\hline \text { started } & 105,000 & \\\hline \text { work in process, } 1 / 31 & 40,000 & 20 \% \\\hline \\\hline \text { Costs: } & & \\\hline & \text { Materials } & \text { Conversion } \\\hline \text { beginning work in process } & \$ 16,500 & \$ 33,250 \\\hline \text { current costs } & \$ 643,500 & \$ 332,500 \\\hline\end{array}$$ What are the equivalent units for materials?

A) 133,000
B) 100,000
C) 165,000
D) 125,000
E) none of the above