A company beginning Work in Process inventory consisted of 30,000 units that were 20% complete with respect to direct labor These beginning units were completed and the 106,000 units were started thuring the current period of those started, 70,000 were finished and the remaining 36,000 were 40% complete at the end of the period using the weighted average method, the equivalent units of production with regard to direct labor were Muuple Choice DE OOG DOO 400 1.000 70.000