A company's beginning work in Process Inventory consisted of 25,000 units that were 90% complete with respect to direct labor. A total of 95,000 were finished during the period and 30,000 remaining in work in Process Inventory were 50 % 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: 95,000. 110,000. 132, 500. 88,000. 62, 500