Flash Company Manufactures Phones in a Two-Department Process, Assembly and Finishing.Information

Flash Company manufactures phones in a two-department process, Assembly and Finishing.Information on the Assembly department follows: $\begin{array}{lr}\text { Direct materials added } & \$ 310,000 \\\text { Direct labor } & 460,000 \\\text { Factory overhead } & 230,000 \\\text { Total costs to account for } &\$ 1,000,000\end{array}$ There was no beginning inventory, and of the 80,000 units started in production, 67,200 were completed and transferred to the Finishing department, while 12,800 units were still in process.These units had all materials added but were only 75% complete as far as conversion costs.The equivalent units for materials are _____.

A) 67,200
B) 80,000
C) 76,800
D) 12,800