Seymour Company Manufactures Generic Greeting Cards The Equivalent Units for Materials Are _____

Seymour Company manufactures generic greeting cards.Material is introduced at the beginning of the process in the Printing department.Conversion costs are applied uniformly throughout the process.The weighted-average method of product costing is used.Data for the Printing department for the month of September follow: $\begin{array}{lr}\text { Work-in-process inventory, September } 1\\\\\text { Units } & 22,500 \text { units } \\\text { Direct materials } 100 \% \text { complete) } & \$ 51,000 \\\text { Conversion costs 30\% complete) } & \$ 20,472\\\\\text { Units started in September } & 127,500 \text { units } \\\text { Units completed in September } & 125,000 \text { units } \\\text { Work-in-process inventory, September 30 } & 27,000 \text { units }\\100 \% \text { complete with regard to materials }\\\text { and } 60 \% \text { complete with regard to conversion costs) }\\\\\text { Direct materials added in September }&\$427,500\\\text { Conversion costs added in September }&\$315,000\end{array}$ The equivalent units for materials are _____.

A) 125,000
B) 145,500
C) 152,000
D) 154,500