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

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The following information pertains to Mcintosh Company: Work-in-process inventory, February 1 (30\% complete) 20,000 \quad 20,000 units
 Units transferred in 50,000 units  \begin{array}{ll}\text { Units transferred in } & 50,000 \text { units }\end{array}
Work-in-process inventory, February 29(60% 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?

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