SHOW WORK PLEASE

Carnival Furniture had 60,000 foam cushions in process at May 1 (70% converted) and 40,000 cushions in process at May 31 (50% converted). All direct materials are added at the beginning of the production process. During the month, 140,000 cushions were transferred to finished goods.

What is the equivalent units for materials costs for May using the weighted average method?

a.	180,000 cushions
b.	118,000 cushions
c.	123,000 cushions
d.	160,000 cushions
e.	140,000 cushions