The information below was obtained from the records of one of the departments of Cushing Corporation for the month of August. The com 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 13,200 91, eee 21,600 50% All materials are added at the beginning of the process. The equivalent units for materials for the month of August are: Multiple Choice 91.000 units 99,400 units 105,100 units Multiple Choice 91,000 units 99,400 units 105,100 units 112,600 units