A company's beginning Work in Process inventory consisted of 28,500 units that were 20% complete with respect to direct labor. These beginning units were completed and another 103,600 units were started during the current period. Of those started, 68,500 were finished and the remaining 35,100 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: 33 03:16:32 Multiple Choice 111,040 85,900 114,700. 91,300 Mc. 33 of 50 Next>