There was no opening inventory for the month. During the month, 60,000 units were completed and transferred out. Closing inventory contained 3,000 units, 20 per cent complete with respect to materials. Material is added uniformly throughout the process. The weighted average of equivalent units of production for materials for the month would be: A 62,400 units B 60,000 units C 60,600 units D 63,000 units