27.Assume a company uses the average costing method with its process costing system.They had beginning inventory of work-in-process of 30,000 units, which were 60% complete for processing.During the year, they started in process 100,000 units.At the end of the year, ending inventory contained 20,000 units which were 30% complete for processing.Equivalent units for processing for the year would be:

A.90,000

B.110,000

C.116,000

D.91,000