Sheridan Baskets had the following department data:

$\backslash$table$[[$Work in process inventory, physical units, August $1,9800],[$Completed and transferred out physical units,$70800],[$Work in process inventory, physical units, August $31,7800]]$

Materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. The incomplete units are $40\%$ completed as to conversion costs. What is the total number of equivalent units for materials d$$uring August using the weighted$-$average method?

$73920.$

$70800.$

$78600.$

$68800.$