A company's beginning Work In Process Inventory consisted of 26,500 units that were 20% complete with respect to direct labot. These beginning units were completed and another 100,400 units were started during the current period. Of those started, 66,500 were finished an the remaining 33,900 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 66,500 110,300 87,700 83100 48 of 50