In the month of June, a department had 19100 units in beginning work in process that were 75% complete. During June, 89600 units were transferred into production from another department. At the end of June there were 10100 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for materials for June were
A. 112740 equivalent units.
B. 69600 equivalent units.
C. 99700 equivalent units:
D. 108700 equivalent units.