Herrerra Company had the following department information about physical units and percentage of completion:
Physical Units
Work in process, May 1 (40% complete) 36,000
Completed and transferred out 90,000
Work in process, May 31 (60% complete) 30,000
If materials and conversion costs are added evenly throughout the production process, what is the number of equivalent units for materials and conversion costs during May?
a. 96,000
b. 120,000
c. 108,000
d. 126,000