A company began the month with 10,000 units in work-in-process inventory that were 60% complete. During the month, the company transferred 120,000 units to finished goods. At the end of the month, 20,000 units were in work-in-process inventory that were 20% complete. Using the first-in, first out (FIFO) method, the equivalent units of production during the month equal Multiple Choice 118,000 122,000 130,000 128,000