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: $\begin{array}{ll}\text {Work in process, physical units, August 1 }&72,000\\\text {Completed and transferred out physical units. }&106,000\\\text {Work in process physical units Auqust 31 }&74,000\\\end{array}$
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