The Refining Department of Kristian, Inc. had 80,000 pounds of materials to account for in the current month. Of the 80,000 pounds, 66,000 pounds were completed and transferred to finished goods, and the remaining 14,000 pounds were 80% complete. The materials required for production are added at the beginning of the process. Conversion costs are added evenly throughout the refining process. The weighted - average method is used. Calculate the total equivalent units of production for direct materials. OA. 11,200 pounds OB. 66,000 pounds OC. 77,200 pounds OD. 80,000 pounds ^