The Information Below Was Obtained from the Records of the First

Multiple Choice

The information below was obtained from the records of the first processing department of Moore Company for the month of May. The company uses the weighted-average method in its process costing system.
$\begin{array} { |l | r | r | } \hline & \text { Number of Units } & \begin{array} { r } \text { Labour and overhead } \\\text { percentage complete }\end{array} \\\hline \begin{array} { l r r } \text { Work in process inventory, } \\\text { May 1 }\end{array} & 10,000 & 40 \% \\\hline \text { Units started } & 64,000 & \\\hline \begin{array} { l } \text { Completed and transferred } \\\text { out }\end{array} & 60,000 & \\\hline \begin{array} { l } \text { Work in process inventory, } \\\text { May 31 }\end{array} & 14,000 & 70 \% \\\hline\end{array}$
All materials are added at the beginning of the process.

-What are the equivalent units of production for materials for the month of May?

A) 60,000 units.
B) 74,000 units.
C) 64,000 units.
D) 69,800 units.