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:UnitsBeginning work-in-process inventory, March 112,600Started production during March115,500Completed production during March92,400Ending work-in-process inventory, March 3135,700The beginning inventory was 65% complete for materials and 25% complete for conversion costs. The ending inventory was 80% complete for materials and 45% complete for conversion costs.Costs pertaining to the month of March are as follows:Beginning inventory costs: materials = $46,200; conversion cost = $32,025Costs incurred during March: materials used = $617,400; conversion cost = $655,200Using the weighted average method, the total equivalent units of production for direct materials is calculated as:Group of answer choices120,000.105,850.116,000.120,960.