On September 1, Sunland Company had 30,900 units in process, which were 29% completed. Materials are added at the beginning of the process. During the month, 165,700 units were started and 175,500 completed and transferred out. Ending work in process inventory was 50% complete. (a) Your answer is correct. Calculate the equivalent units of production for materials if weighted-average were used. Total equivalent units 196600 SUP