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

Multiple Choice

Corsi Company had the following department data: $$\begin{array} { l c } & \underline{ \text { Physical Units } } \\\text { Work in process, beginning } &-0-\\\text { Completed and transferred out } & 90,000 \\\text { Work in process, ending } & 7,000\end{array}$$ Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?

A) 90000.
B) 9000.
C) 97000.
D) 83000.