A company's beginning Work in Process inventory consisted of 23,000 units that were 20% complete with respect to direct labor These beginning units were completed and another 94,800 units were started during the current period of those started, 63,000 were finished and the remaining 31,800 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: (8 02336 Multiple Choice O 98.720. 102.600 102.000. 3