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 first-in, first-out method in its process costing system 24 Percent Complete Labor and Units Overhead Work in process, August 1 12,400 25% Units completed and transferred out 87,000 Work in process, August 31 21,200 50% All materials are added at the beginning of the process, The equivalent units for materials for the month of August are Murcle Choice 87000 units Saved Help s Multiple Choice 87,000 units 95.800 units 100,700 units 108.200 units