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. Percent Complete Units Labor and Overhead Work in process, August 1 13,400 20% Units completed and transferred out 92,000 Work in process, August 31 21.700 50% All materials are added at the beginning of the process. The equivalent units for materials for the month of August are