The following information pertains to Mcintosh Company:

Work-in-process inventory, February 1 (30% complete)	20,000 units
Units transferred in	50,000 units
Work-in-process inventory, February 29 (60% complete)	16,000 units

Materials are added at the start of the process. How many equivalent units for materials would there be using the weighted average method?

a.70,000 units

b.86,000 units

c.57,600 units

d.50,000 units