Wonder Paints Corporation's Mixing Department began August 2018 with 10,000 gallons of product (40 percent completed) in process. During August, Wonder Paints started 100,000 gallons of new product, of which 15,000 gallons remained in ending inventory (70 percent completed). If materials were added when the units were 80 percent complete, how many equivalent units of production for materials would there be for Wonder Paints using the weighted average costing method?

a.107,000 units

b.95,000 units

c.105,500 units

d.110,000 units