Toughflex Company Toughflex Company adds material at the start of production. The following production information is available for June:

Beginning Work in Process Inventory
	(45% complete as to conversion)	24,000	units
Started this period		120,000	units
Ending Work in Process Inventory
	(60% complete as to coversion cost)	18,200	units
Beginning Work in Process Inventory Costs:
	Material	$32,000
	Conversion	74,000
Current Period Costs:
	Material	$176,800
	Conversion	229,518

Refer to Toughflex Company. What are the equivalent units for material using the weighted average method?

	a.	136,720
	b.	120,000
	c.	144,000
	d.	130,000