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: 60400 125.200 94,000 108,000 155,600