A company's beginning work in process inventory consisted of20,000 units that were 1/5 complete with respect to direct labor.These beginning units were completed and another 90,000 units werestarted during the current period. Of those started, 60,000 werefinished and the remaining 30,000 were 1/3 complete at the end ofthe period. Using the weighted-average method, the equivalent unitsof production with regard to direct labor were:

Choose one answer.

	A. 60,000.
	B. 74,000.
	C. 76,000.
	D. 90,000.
	E. 96,000.