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.

Units Percent Complete Labor and Overhead

Work in process, August 1 11,400 25 %

Units completed and transferred out 82,000

Work in process, August 31 20,700 50 %

All materials are added at the beginning of the process.

The equivalent units for materials for the month of August are: