Corsi Company Had the Following Department Data Materials Are Added at the Beginning of the Process

Corsi Company had the following department data: $\begin{array}{lc}&\text { Physical Units }\\\text { Work in process, beginning } & -0- \\\text { Completed and transferred out } & 90,000 \\\text { Work in process, ending } & 7,000\end{array}$ Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?

A) 90,000.
B) 9,000.
C) 97,000.
D) 83,000.