Great Pasta Company manufactures a single product that goes through two processes mixing and cooking. The following data pertains to the Mixing Department for September. Material P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process. Total equivalent units for Material P under the weighted-average method are calculated to be: Multiple Choice 114,000 equivalent units. 105,000 equivalent units. 96,000 equivalent units. 82,000 equivalent units. 78,000 equivalent units