A company's beginning Work in Process inventory consisted of 38,000 units that were 80% complete with respect to direct labor. A total of 108,000 were finished during the period and 43,000 remaining in Work in Process inventory were 40% 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 O 60,400 0 125.200. 0 94,000. 0 0 108.000 155,600