The information below was obtained from the records of the first processing department of Moore Company for the month of May. The company uses the weighted-average method in its process costing system. Work in process, May 1..... units: 10,000 Labor & Overhead %: 40% Units started..................... units 64,000 Completed & transferred out.... units 60,000 Work in process, May 31...... units 14,000 Labor & Overhead %: 70% All materials are added at the beginning of the process

The equivalent units for materials for the month of May were:

A) 60,000 units

B) 74,000 units

C) 64,000 units

D) 69,800 units