The Following Information Pertains to Mcintosh Company: Work-In-Process Inventory, February $\quad 20,000$

The following information pertains to Mcintosh Company: Work-in-process inventory, February 1 (30\% complete) $\quad 20,000$ units
$\begin{array}{ll}\text { Units transferred in } & 50,000 \text { units }\end{array}$
Work-in-process inventory, February $29(60 \%$ complete) 16,000 units Materials are added at the start of the process. How many equivalent units for materials would there be using the weighted average method?

A) 86,000 units
B) 70,000 units
C) 50,000 units
D) 57,600 units