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
Beginning work-in-process inventory, March 1	12,600
Started production during March	115,500
Completed production during March	92,400
Ending work-in-process inventory, March 31	35,700

The 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 = $32,025

Costs incurred during March: materials used = $617,400; conversion cost = $655,200

Using the weighted average method, the total equivalent units of production for direct materials is calculated as:

	a.	105,850.
	b.	116,000.
	c.	120,000.
	d.	120,960.