Gill Corporation Adds Raw Materials to Production at the Beginning

Gill Corporation adds raw materials to production at the beginning of the process in the Assembly Department. Materials data for this department for March are as follows:
$$\begin{array} { | l | c | c | c | } \hline & & { \text { Costs } } \\\hline & \text { Units } & \text { Materials } & \text { Conversion } \\\hline \text { Work in process, March 1 } & 25,000 & \$ 68,750 & \$ 167,650 \\\hline \text { Started during March } & 100,000 & 300,000 & 903,350 \\\hline \text { Work in process, March 31 } & 10,000 & & \\\hline\end{array}$$
Beginning inventory was 70 percent complete. Ending inventory was 40 percent complete.
-Refer to the figure.How many equivalent units for materials would there be for Gill Corporation in March using the FIFO method?

A) 100,000 units
B) 110,000 units
C) 119,000 units
D) 125,000 units