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; 90100 units were started into production in January; and there were 20900 units that were 50% 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? O 100550 equivalent units. O 79650 equivalent units. O 69200 equivalent units. O 90100 equivalent units