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In the month of June, a department had 20300 units in beginning work in process...

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Accounting

In the month of June, a department had 20300 units in beginning work in process that were 65% complete. During June, 90500 units were transferred into production from another department. At the end of June there were 9300 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for materials for June were

114520 equivalent units.

90500 equivalent units.

110800 equivalent units.

99800 equivalent units.

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