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

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Wind Mill Company had the following department data:  Wark in pracess, physical units, August 172,000 Campleted and transferred out physical units ..... 106,000 Wark in process, physical units, August 31..74,000\begin{array} { l } \text { Wark in pracess, physical units, August } 1 \ldots \ldots \ldots&72,000 \\\text { Campleted and transferred out physical units ..... } &106,000\\\text { Wark in process, physical units, August } 31 \ldots \ldots . .&74,000\end{array} Materials are added at the beginning of the process.What is the total number of equivalent units for materials in August if the weighted-average method is used?

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