Wind Mill Company Had the Following Department Data Materials Are Added at the Beginning of the Process

Multiple Choice

Wind Mill Company had the following department data: $$\begin{array} { l } \text { Wark in pracess, physical units, August } 1 \ldots \ldots \ldots&72,000 \\\text { Campleted and transferred out physical units ..... } &106,000\\\text { Wark in process, physical units, August } 31 \ldots \ldots . .&74,000\end{array}$$ Materials are added at the beginning of the process.What is the total number of equivalent units for materials in August if the weighted-average method is used?

A) 104,000
B) 108,000
C) 180,000
D) 252,000