A company's beginning work in process inventory consisted of 24.000 units that were 1/5 complete with respect to direct labor. These beginning units were completed and another 114,000 units were started during the current period. Of those started. 72,000 were finished and the remaining 42,000 were one-third complete at the end of the period. Using the weighted-average method, the equivalent units of production were: 91, 200 105, 200 110,000 94, 800 72,000