A company's beginning Work in Process inventory consisted of 21,000 units that were 90% complete with respect to direct labor. A total of 91,000 were finished during the period and 26,000 remaining in Work in Process inventory were 40% complete with respect to direct labor at the end of the period. Using the weighted average method, the equivalent units of production with regard to direct labor were: Multiple Choice 0 46,800. 101,400. 0 84,000. 84,000. 91,000. 120,300