Options are a) 133,000 b) 100,000 c) 165,000 d) 125,000 e) None of the above

Donald Duck Industries accounts for its production costs using the weighted average costing method. The following information was reported for the Assembly Process for January. Materials are added at the beginning of the process and are 100% complete. Units: Units % complete for conversions Work in process, 1/1 60,000 15 Started 105,000 40,000 Work in process, 1/31 209 Costs: Materials Conversion Beginning work in process $ 16,500 $ 33,250 Current costs 643,500 332,500 What are the equivalent units for materials