A company's beginning work in process inventory consisted of $20,000$ units that were one$-$fifth complete with respect to direct labour.

These beginning units were completed and another $90,000$ units were started during the current period. Of those started, $60,000$

were finished and the remaining $30,000$ were one$-$third complete at the end of the period. Using FIFO, the equivalent units of

production were

$86,000.$

$70,000.$

$76,000.$

$60,000.$

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