In the month of June, a department had 20400 units in beginning work in process that were 75% complete. During June, 89700units were transferred into production from another department. At the end of June there were 9900 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for materials for June were

A. 114060 equivalent units.

B. 100200 equivalent units.

C. 110100 equivalent units.

D. 89700 equivalent units.