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 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 method, the equivalent units of production with regard to direct labor were: 60,400 125,200 94,000 108,000 155,600