Information concerning Department A of Synergy Company for the month of June is as follows:

		Materials
	Units	Costs
Work in process, beginning of month	22,000	$15,675
Started in June	93,500	$73,260
Units completed	99,000
Work in process (WIP), end of month	16,500

All materials are added at the beginning of the process. Using the first-in, first-out method, the equivalent units of production for materials would be calculated as:

a.90,000.

b.105,000.

c.110,500.

d.93,500.