The information below was obtained from the records of one of the departments of Cushing Corporation for the month of August. The company uses the FiFO method in its process costing system. Hi materials are added at the beginning of the process. he equivalent units for materials for the month of August are: Multiple Choice 108,200 units 95,800 units All materlals are added at the beginning of the process. The equivalent units for materials for the month of August are: Multiple Choce 108,200 units 95,800 units 87,000 units 100,700 units