Jack Furnishing had the following department information about physical units and percentage of completion:

Physical Units:

Work in process, June 1 (60%): 36,000

Completed and transferred out: 90,000

Work in process, June 30 (40%): 30,000

If materials are added at the beginning of the production process, the total number of equivalent units for materials during June using the weighted average method would be:

Group of answer choices

102,000.

116,400.

120,000.

126,000.