A company's beginning work in process inventory consisted of $20,000$ units that were $20\%$ complete with respect to conversion costs. 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 $\frac{331}{3}\%$ complete at the end of the period. The equivalent units of production for conversion costs using the weighted average cost method were:

$74,000.$

$90,000.$

$86,000.$

$96\mathrm{.}000.$