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; 90,700 units were started into production in January; and there were 20,700 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? 111,400 units 84,490 units 90,700 units 76,210 units 70,000 units