Sweetums Syrup adds raw materials costs at the beginning of its manufacturing process and incurs conversion costs uniformly throughout the process. At the beginning of last month, Sweetums had 20,000 units that were 40% complete in its Beginning Work-in-Process Inventory. Over the course of the month, the company began production of 150,000 units; at month's end, 90,000 of those units were finished and transferred out, while the remaining units were 90% complete. Using the Weighted Average method, what was Sweetums equivalent units of production for materials for the month?

Select one:

a. 240,000 equivalent units

b. 162,000 equivalent units.

c. 98,000 equivalent units

d. 170,000 equivalent units.