FMT Manufacturing uses a process cost system to manufacture heavy tools of mining industry. The following information pertains to operate for the month of May 2012:

Units

Beginning Work in Process inventory , May 1 16,000

Started in production during May 100,000

Completed production during May 92,000

Ending work in process inventory , May 31 24,000

The beginning inventory was 60% complete for materials and 20% complete for conversion cost . The ending inventory was 90% complete for materials and 40% complete for conversion costs:

Costs pertaining to the month of May are as follows:

*The beginning inventory costs are materials, 54,560, direct labor 20,320 and factory overhead , 15,240

*Cost incurred during MAy are materilas used, 468,000 , direct labor 182,880 and factory overhead 391,160

Using the first-in, first-out (FIFO) method, the equivalent units of production for materials are?

a.) 108,000 units

b.)97,600 units

c.) 102,700 units

d.) 104,000 units