A company's beginning Work in Process inventory consisted of 32,000 units that were 80% complete with respect to direct labor. A total of 102,000 were finished during the period and 37,000 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: Multiple Choice 69,500 120.500. 88,000 102,000