• 112,000 units

• 100,000 units

• 111,000 units

• 102,000 units

The following data were taken from the accounting records of the Hazel Corporation which uses the weighted-average method in its process costing system: Beginning work in process inventory (materials 100% complete; conversion 70% complete).... Started in process during the period ............. Ending work in process inventory (materials 100% complete; conversion 60% complete) ........... 30,000 units 90,000 units 20,000 units The equivalent units for conversion costs was