A department adds all raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 90300 units were started into production in January; and there were 20800 units that were 30% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for materials for the month of January? 96540 equivalent units. O 84060 equivalent units. 69500 equivalent units. 90300 equivalent units