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 Labor and Overhead 25% Work in process, August 1 Units completed and transferred out Work in process, August 31 Units 14,000 95,000 22,000 50% Al materials are added at the beginning of the process. The equivalent units for materials for the month of August are Multiple Choice 95,000 units