Fact Pattern #1] 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 inspection and are recognized then for costing purposes. The physical flow of units for the current m onth is presented below. [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