A company's beginning Work in Process inventory consisted of 39,000 units that were 80% complete with respect to direct labor. A total of 109,000 were finished during the period and 44,000 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:

• 109,000.

• 76,500.

• 131,000.

• 162,200

• 95,000.