A manufacturing company employs a process cost system. The company's product passes through both Department 1 and Department 2 in order to be completed. Conversion costs are incurred uniformly throughout the process in Department 2. The direct material is added in Department 2 when conversion is 80% complete. This direct material is a preservative that does not change the volume. Spoiled units are discovered at the final insprction and are recognized then for costing purposes. The physical flow of units for the current month is presented below. Beginning work-in-process in Department 2 (60% complete with respect to conversion costs) 14,000 Transferred in from Department 1 76,000 Completed and transferred to finished goods 80,000 Spoiled units - all normal 1,500 Ending work-in-process in Department 2 (90% complete with respect to conversion costs) 8,500 [4] Refers to Fact Pattern 1) If the manufacturing company uses the weighted-average method, the equivalent units for direct materials in Department 2 for the current month would be A. 81,500 B. 90.000 C. 80.000 D. 76,000