A company's beginning Work in Process inventory consisted of 40,000 units that were 90% complete with respect to direct labor. A total of 110,000 were finished during the period and 45,000 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: 77, 500 132, 500 103,000 110,000 168, 500