Using the weighted average method, the total equivalent units of production with respect to direct materials are:

a.120,000.

b.120,960.

c.105,850.

d.116,000.

Show your work on how you got the answers. Do not just give answers with no work shown.

Excellent Manufacturing uses a process cost system to manufacture sensors for the security industry. The following information pertains to operations for the month of March: Units 12,600 115,500 Beginning work-in-process inventory, March 1 Started during March Completed during March Ending work-in-process inventory, March 31 92,400 35,700 The beginning inventory was 65% complete with respect to materials and 25% complete with respect to conversion costs. The ending inventory was 80% complete with respect to materials and 45% complete with respect to conversion costs. Costs pertaining to the month of March are as follows: Beginning inventory costs: materials = $46,200; conversion cost = $32,025 Costs incurred during March: materials used $617,400; conversion cost = $655,200 Using the weighted average method, the total equivalent units of production with respect to direct materials are