Beginning inventory for the month contained 2,000 units that were 70 percent complete with respect to materials. During the month, 60,000 units were completed and transferred out. Ending inventory contained 3,000 units, 20 percent complete with respect to materials. The weighted average equivalent units of production for materials for the month would be

a. 60,600

b. 60,000

c. 63,000

d. 62,400