1.) Materials are added at the start of the process in Cedar Company's blending department, the first stage of the production cycle. The following information is available for the July

Work in process, July 1 (60% converted), 60,000 units

Started in July 150,000

Transferred to the next department 110,000

Lost at the end of the process 30,000

Work in process, July 31 (50% converted), 70,000

Under Cedar Company's cost accounting system, the costs incurred on the lost units are absorbed by the completed units only.

Using the weighted average method, what are the equivalent units for the materials?

o180.000

o120.000

o145.000

o210.000