The Following Data Were Taken from the Accounting Records of the Hazel

Multiple Choice

The following data were taken from the accounting records of the Hazel Corporatio? which uses the weighted-average method in its process costing system: $$\begin{array} { | c | l | } \hline \text { Beginning work in process inventory } & \\\hline ( 100 \% \text { complete as to materials; } & \\\hline 70 \% \text { complete as to conversion) } & 30,000 \text { units } \\\hline \text { Started in process during the period } & 90,000 \text { units } \\\hline \text { Ending work in process inventory } & \\\hline ( 100 \% \text { complete as to materials; } & \\\hline 60 \% \text { complete as to conversion) } & 20,000 \text { units } \\\hline\end{array}$$ The equivalent units of production for materials costs were?

A) 120,000.
B) 100,000.
C) 90,000.
D) 112,000.