1. Gill Corporation adds raw materials to production at the beginning of the process in the Assembly Department. Data for this department for March 2017 are as follows:

   	Costs
   	Units	Materials	Conversion
   Work in process, March 1	25,000	$ 68,750	$167,650
   Started during March	100,000	300,000	903,350
   Work in process, March 31	10,000

   The beginning inventory was 70 percent complete. The ending inventory was 40 percent complete.

   Refer to the data above. How many equivalent units for materials would there be for Gill Corporation in March using the Weighted Average method?

   		100,000
   		101,500
   		115,000
   		125,000