A company's beginning Work in Process inventory consisted of 26,000 units that were 20% complete with respect to direct labor. These beginning units were completed and another 99,600 units were started during the current period. Of those started, 66,000 were finished and the remaining 33,600 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:

Multiple Choice

• 66,000.
• 82,400.
• 105,440.
• 109,200.
• 86,800.